OPINION — AG — **** COUNTY ASSESSOR RESPONSIBLE FOR REASSESSMENT OF TAXABLE PROPERTY **** PURSUANT TO 68 O.S. 1971 2435 [68-2435], 68 O.S. 1971 2436 [68-2436] AND 68 O.S. 1971 2481.1 [68-2481.1] THROUGH 2481.11 [68-2481.11], THE COUNTY ASSESSOR IN THE RESPECTIVE COUNTIES HAS THE RESPONSIBILITY FOR THE REASSESSMENT OF TAXABLE PROPERTY. (MIKE D. MARTIN)