Okla. Stat. tit. 68, § 68-2893: Homestead exemption - Approval or rejection - Notice

The county assessor shall examine each application for homestead

exemption filed with him and shall determine whether or not such

application should be approved or rejected and if approved,

determine the amount of the exemption. If the application is

approved, he shall mark the same "approved" and show thereon the

amount of exemption allowed and make the proper deduction upon his

assessment rolls. In case he finds that the exemption should not be

allowed by reason of not being in conformity to law, he shall mark

the application "rejected" and state thereon the reason for such

rejection. In any case where the county assessor disallows or

reduces an application for exemption, he shall notify the applicant

of his action by mailing written notice to him at the address shown

in the application, which notice shall be on forms prescribed by the

Oklahoma Tax Commission. All applications for exemption, showing

thereon the action of the county assessor, shall be delivered to the

county board of equalization on or before the fourth Monday of April

of each year.