Qualifying conservation land shall be defined by law. [See: 68 O.S. § 2817.2 ] Adjustments on applications prescribed by the Oklahoma Tax Commission will only be allowed pursuant to filing and approval of the county assessor. The application must be fully completed, sworn to, and signed by the applicant. Any additional information requested in writing by the County Assessor, the County Board of Equalization, or the Oklahoma Tax Commission shall be furnished in a sworn and signed statement.
Okla. Admin. Code § 710:10-12-4