{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2873","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2873","heading":"Board of tax rolls corrections - Modification of","body":"valuation of property.\n\nThe board of tax roll corrections shall be authorized to modify\n\na valuation of property in accordance with the standards prescribed\n\nby or for a purpose authorized by Section 71 of this act\n\nirrespective of whether or not the valuation so modified has been\n\naffected by an order of the State Board of Equalization for purposes\n\nof equalizing assessments within a county or between the several\n\ncounties as authorized by law. Any modification by the board of tax\n\nroll corrections to a value that has been modified as a result of an\n\norder by the State Board of Equalization shall be reported to the\n\nOklahoma Tax Commission. The Oklahoma Tax Commission shall\n\ndetermine the impact, if any, that the modification made by the\n\nboard of tax roll corrections has upon equalization within the\n\ncounty or between the several counties and shall make\n\nrecommendations to the State Board of Equalization for any action\n\nrequired.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"aaa515fb4feb7b8920643612c2618a18902b167b415050fc56d5e4cc6dc87911","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2872","next":"us-ok/okla.-stat.-tit.-68-68-2874"},"notice":"GroundRules: Original legal text. Not legal advice."}