Current through Laws 2024, c. 453.
Section 2904 - DefinitionsThe 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.Okla. Stat. tit. 68, § 2904
Added by Laws 1988, c. 162, § 104, eff. 1/1/1992.