Okla. Stat. tit. 68, § 68-2841: Land list

Each county assessor in the state shall prepare and keep a book

to be known as a "land list", which shall contain:

1. The name of the owner and a description, sufficient for

identification of all real estate in the county, with the number of

acres and value of the land and the value of the improvements;

2. The number of the lot or lots;

3. The name of the city or town;

4. The value of the city or town lots; and

5. The value of the improvements.

Provided, in those counties in this state which have approved an

exemption of household goods of the heads of families and livestock

employed in support of the family from ad valorem taxation pursuant

to the provisions of subsection (b) of Section 6 of Article X of the

Oklahoma Constitution, the county assessor may, in preparation of

the land list, combine the value of land and improvements thereon.

The county assessor shall correct the land list each year before

commencing the assessment by noting thereon all transfers of record

as shown by the office of county clerk, and shall note thereon such

transfers as may be brought to the attention of the assessor while

assessing, and also note thereon what real estate is not subject to

taxation and the reason therefor. The land list shall be in such

form as may be acceptable to the Oklahoma Tax Commission.