Okla. Stat. tit. 68, § 68-2896

used for both dwelling and business or commercial purposes - Rural

homesteads.

A. All homesteads shall be separately listed and assessed and

separately described on the assessment rolls and tax rolls wherever

possible. No homestead exemption shall be allowed on any

improvements on real estate or other buildings which are used for

business or commercial purposes, but where the same improvement or

building is used both as a dwelling and for business purposes the

value of that portion used as a dwelling shall be considered to be a

part of the homestead and subject to exemption.

B. In any case where a building is used partially as a dwelling

and partially for business or commercial purposes, or where some

buildings on the same tract of land consist of the dwelling and

appurtenances and others are used for business or commercial

purposes, it shall be the duty of the county assessor to separately

value the dwelling and appurtenances and that part used for business

or commercial purposes. The keeping of boarders or roomers by

citizens in a building maintained otherwise exclusively as a home

shall not be considered as commercial purposes.

C. The location and use of a part of a building or buildings

for business or commercial purposes on a rural homestead shall not

prevent the owner of such homestead from obtaining an exemption on

one hundred sixty (160) acres of land; but in case of urban

homesteads where it is impossible to definitely separate by

description, land upon which the dwelling and appurtenances are

located, from the land upon which the business or commercial

buildings are located, only that proportion of the land shall be

considered a part of the homestead and subject to exemption which

the proportion of the assessed value of the dwelling and

appurtenances bears to the total assessed valuation of all buildings

and improvements on such lot or lots.

D. In the case of rooming houses, duplexes, apartment

buildings, or any other building occupied by more than one family,

and used entirely for residential purposes, the homestead and part

subject to exemption shall be considered only that proportion of the

total assessed value of the land and improvements as the number of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1239

rooms occupied by the owner bears to the total number of rooms of

such building. The renting of not to exceed three bedrooms shall

not constitute business or commercial use or affect the exemption of

a homestead and at no part of any hotel, motel, hostelry or

apartment hotel shall be exempt.

E. In the case of rural homesteads, the homestead shall consist

of not more than one hundred sixty (160) acres of land, which shall

include and be about and contiguous or adjacent to the land upon

which the dwelling house stands, to be selected by the owner, and

the land designated as the homestead shall, as nearly as possible,

consist of some legal subdivision of a section or sections.