Okla. Stat. tit. 19 § 889
Upon the day specified in the notice required by the preceding section, the board of directors, which is hereby constituted the board of equalization for that purpose, shall meet and continue in session from day to day as long as may be necessary, not to exceed ten (10) days exclusive of Sundays, to hear and determine such objections to the valuation and assessments as may come before them and the said board may change the assessor's valuation in such manner as may be just and equitable. The clerk of the board shall be present during the sessions and note the changes made in the value of property and the name of the persons whose property is assessed and within ten (10) days after the close of the session he shall have the total values as finally equalized by the board extended into columns and added.
Okla. Stat. tit. 19, § 889