• One member appointed by the Oklahoma Tax Commission
• One member appointed by the Board of County Commissioners
• One member appointed by the District Judge(s)

The tenure of the County Board of Equalization must be coterminous with that of the first and third County Commissioners' districts. Not more than one member can live in one County Commissioner's district.

The County board of Equalization's primary duty is equalization. Each year, by the 4th Monday in January, they convene to equalize that year's assessment roll to ensure the following items:

• That all non-agricultural real property is appraised at its fair cash value according to its use
• That all agricultural real property is valued at its use value
• That all personal property is listed at its fair cash value

Use value is the appraisal of property in its actual use. The role of the County Board of Equalization is to maintain equity in the county's property tax structure.