Okla. Stat. tit. 68, § 68-2897: Homestead exemption - Laws relating to assessment of

property not impaired.

No law relating to homestead exemption shall in any manner

affect, alter or impair any law relating to the assessment of

property, and each homestead which may be entitled to exemption

shall be assessed at its fair cash value, estimated at the price it

would bring at a fair voluntary sale as is provided by law.