2015 Oklahoma Statutes
Title 19. Counties and County Officers
§19-180.59. County assessor's certificate controlling as to valuations.
The net total tangible property valuation for ad valorem tax purposes in each county, or service-ability factor, shall be determined from the county assessor's certificate of such valuations as filed with the excise board of the county for purpose of computation of ad valorem tax levies of each year, and no subsequent amendments thereto to effect an increase in such valuations shall have any effect for such year whatsoever.
Added by Laws 1959, p. 96, § 2.
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