us-ok/stat
Okla. Stat. tit. 68, § 2904
Definitions
The following words when used in Sections 104 through 111 of this act shall have the following meanings, unless otherwise qualified by the context:
# 1.
"Claimant" means a person who has filed a claim pursuant to
Section 106 of this act.
# 2.
"Disabled person" means a person unable to engage in any substantial gainful activity by reason of a medically determined physical or mental impairment which can be expected to last for a continuous period of twelve (12) months or more. Proof of disability may be established by certification by an agency of state government, an insurance company, or as may be required by the Oklahoma Tax Commission. Eligibility to receive disability benefits under the Federal Social Security Act shall constitute proof of disability, for purposes of said sections.
# 3.
"Gross household income" means the gross amount of income of every type, regardless of the source, received by all persons occupying the same household, whether such income was taxable or nontaxable for federal or state income tax purposes, including pensions, annuities, federal social security, unemployment payments, veterans' disability compensation, public assistance payments, alimony, support money, workers' compensation, loss-of-time insurance payments, capital gains and any other type of income received; and excluding gifts.
# 4.
"Head of household" means a person who as owner or joint owner maintains a home and furnishes his own support for said home, furnishings and other material necessities.
# 5.
"Household" means any house, dwelling or other type of living quarters, and the real property thereof, occupied by the owner or joint owners as a residence, subject to ad valorem taxation.
# 6.
"Property taxes" means the ad valorem taxes on the household actually paid by the head of the household for the preceding calendar year.
Amendment history
Added by Laws 1988, c. 162, § 104, eff. Jan. 1, 1992.
Source: view the official text
Nearby sections (25 sections)
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- 2902.4 · Repealed by Laws 2017, c. 299, § 1, eff. Jan. 1, 2018
- 2902.5 · Manufacturing facilities - Delay of exemption from ad valorem…
- 2902v1 · Manufacturing facilities – Exemption from ad valorem tax
- 2902v2 · Manufacturing facilities – Exemption from ad valorem tax
- 2903 · Rural water or sewer district - Exemption from ad valorem and…
- 2904 · Definitions
- 2905 · Persons 65 years of age or older or totally disabled person -…
- 2906 · Person 65 years of age or older or totally disabled person -…
- 2907 · Person 65 years of age or older or totally disabled person -…
- 2908 · Persons 65 years of age or older or totally disabled person -…
- 2909 · Persons 65 years of age or older or totally disabled person -…
- 2910 · Persons 65 years of age or older or totally disabled person -…
- 2911 · Persons 65 years of age or older or totally disabled person -…
- 2912 · Taxes on real estate as lien
- 2913 · Due date of ad valorem taxes - Penalty on delinquent taxes -…
- 2914 · County treasurer - Collection of taxes
- 2915 · Duty to pay taxes - Statement of taxes due
- 2916 · Mediums in which taxes payable - Tax receipts