Okla. Stat. tit. 68, § 68-2895

equalization when application rejected or amount changed - Appeal.

A. In any case where the county assessor or county board of

equalization disallows or rejects an application for homestead

exemption or changes the amount of said exemption from that claimed

by the applicant, said applicant may obtain a hearing before the

county board of equalization by filing a written complaint with the

secretary of said board within ten (10) days from receipt of the

notice from the county assessor or county board of equalization,

showing such rejection or change in amount, and said complaint shall

specify his grievances, and the pertinent facts in relation thereto,

in ordinary and concise language and without repetition, and in such

manner as to enable a person of common understanding to know what is

intended; and the county board of equalization shall be authorized

and empowered to take evidence pertinent to said complaint; and for

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1238

that purpose, is authorized to compel the attendance of witnesses

and the production of books, records and papers, by subpoena.

B. The taxpayer shall have the right to appeal from the finding

of the board with reference to his application for homestead

exemption, as is or may be provided by law for appeals from the

county board of equalization on questions of valuation of property,

and the appeal shall be taken in the same manner and subject to the

same requirements.