Okla. Stat. tit. 68, § 68-2898: Rules and regulations

It shall be the duty of the Oklahoma Tax Commission to issue for

the information and guidance of the county assessors and county

boards of equalization proper rules and regulations, not

inconsistent with the provisions of the Ad Valorem Tax Code,

affecting the application, hearing, assessment or equalization of

property which is claimed to be entitled to the exemption granted by

this Code.