Okla. Stat. tit. 68, § 68-2827: Book, records and materials to be maintained by county

assessor.

Each county assessor shall keep such books and records as are

required by the rules and regulations of the Oklahoma Tax Commission

including, but not limited to, publications provided by the Oklahoma

Tax Commission to assist the assessor and appraisal staff in the

valuation of taxable property as required by law.