Okla. Stat. tit. 68, § 68-2902.2: Intangible personal property tax exemption -

Application - Affidavit.

Any person, firm, or corporation claiming the exemption provided

in Section 6A of Article X of the Oklahoma Constitution, relating to

property moving through the state in interstate commerce, shall file

an application with the county assessor for each year for which the

exemption is claimed. The application shall be on a form prescribed

by the Oklahoma Tax Commission and shall be filed during the year in

which the tax is due, on or before March 15 or within thirty (30)

days from and after receipt by the taxpayer of a notice of valuation

increase, whichever is later. Claims filed for previous years shall

be declared null and void. Eligibility for the exemption shall be

established by annually filing an affidavit with the county assessor

stating that the property qualifies for exemption pursuant to the

provisions of Section 6A of Article X of the Oklahoma Constitution,

relating to property moving through the state in interstate

commerce, and such other information as may be required by the

county assessor.

Each application for such an exemption shall be examined by the

county assessor in the same manner as applications for homestead

exemptions are examined pursuant to Section 2893 of this title.

Further, the applications shall be reviewed by the county board of

equalization in the same manner as homestead exemption applications

are reviewed pursuant to Section 2894 of this title and applicants

shall have the same rights to review and appeal as provided in

Section 2895 of this title.