Opinion No.

OPINION — AG — ** DEFERRED COMPENSATION FUND — BOARD OF EQUALIZATION ** NEITHER THE DEFERRED COMPENSATION FUND (74 Ohio St. 1705 [74-1705]), NOR THE OKLAHOMA PUBLIC EMPLOYEES RETIREMENT FUND (74 Ohio St. 921 [74-921]), NOR THE HEALTH AND LIFE INSURANCE RESERVE FUND (74 Ohio St. 1312 [74-1312]), NEED BE CERTIFIED AND ESTIMATED BY THE STATE BOARD OF EQUALIZATION IN ACCORDANCE WITH THE DUTIES OF THAT BOARD PRESCRIBED IN ARTICLE X, SECTION 23 OKLAHOMA CONSTITUTION. (STATE GOVERNMENT, CLASSIFICATION OF FUNDS, OKLAHOMA PUBLIC EMPLOYEES RETIREMENT SYSTEM, SPECIAL FUND, REVENUES) CITE: 74 Ohio St. 1312 [74-1312], ARTICLE X, SECTION 23, 74 Ohio St. 913.4 [74-913.4], 74 Ohio St. 919.1 [74-919.1], 74 Ohio St. 1310 [74-1310], 74 Ohio St. 1311 [74-1311], 74 Ohio St. 1701 [74-1701], 74 Ohio St. 1705 [74-1705], 74 Ohio St. 919.1 [74-919.1], 74 Ohio St. 920 [74-920] (FLOYD W. TAYLOR)