Oklahoma § 68-2873 - Board of tax rolls corrections - Modification of
Full text of Oklahoma Oklahoma Statutes § 68-2873 — Board of tax rolls corrections - Modification of, with citation guidance and answers to common questions.
§ 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.
Added by Laws 1988, c. 162, § 73, eff. Jan. 1, 1992.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-2873
What does Oklahoma Statutes § 68-2873 cover?
Section 68-2873 ("Board of tax rolls corrections - Modification of") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-2873?
A common citation format is "Oklahoma Statutes § 68-2873" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-2873 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.