Okla. Stat. tit. 84 § 226
Current through Laws 2024, c. 453.
If the value of the estate so advanced is expressed in the conveyance, or in the charge thereof made by the decedent, or in the acknowledgment of the party receiving it, it must be held as of that value in the division and distribution of the estate; otherwise it must be estimated according to its value when given, as nearly as the same can be ascertained.
Okla. Stat. tit. 84, § 226