Okla. Stat. tit. 68, § 68-2873: Board of tax rolls corrections - Modification of

valuation of property.

The board of tax roll corrections shall be authorized to modify

a valuation of property in accordance with the standards prescribed

by or for a purpose authorized by Section 71 of this act

irrespective of whether or not the valuation so modified has been

affected by an order of the State Board of Equalization for purposes

of equalizing assessments within a county or between the several

counties as authorized by law. Any modification by the board of tax

roll corrections to a value that has been modified as a result of an

order by the State Board of Equalization shall be reported to the

Oklahoma Tax Commission. The Oklahoma Tax Commission shall

determine the impact, if any, that the modification made by the

board of tax roll corrections has upon equalization within the

county or between the several counties and shall make

recommendations to the State Board of Equalization for any action

required.