Okla. Stat. tit. 68, § 68-2894: Homestead exemption - Review of applications by county

board of equalization.

The county board of equalization shall have the authority and it

shall be its duty to review any and all applications for homestead

exemption which may have been filed with the county assessor and to

make whatever order is necessary in order to grant homestead

exemption to all applicants who are legally entitled to such

exemption and prevent unlawful exemption on any property. If the

board disallows any exemption which has theretofore been allowed by

the county assessor, or changes the amount of exemption as allowed

by the county assessor, such disallowance or change shall not be

final until ten (10) days' notice in writing of said change shall

have been given the applicant, and an opportunity for a hearing

afforded on such disallowance or change.