Okla. Stat. tit. 19, § 19-889: Hearing and determination of objections - Changes

Upon the day specified in the notice required by the preceding

section, the board of directors, which is hereby constituted the

board of equalization for that purpose, shall meet and continue in

session from day to day as long as may be necessary, not to exceed

ten (10) days exclusive of Sundays, to hear and determine such

objections to the valuation and assessments as may come before them

and the said board may change the assessor's valuation in such

manner as may be just and equitable. The clerk of the board shall

be present during the sessions and note the changes made in the

value of property and the name of the persons whose property is

assessed and within ten (10) days after the close of the session he

shall have the total values as finally equalized by the board

extended into columns and added.