Okla. Stat. tit. 68, § 68-2904

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.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1272

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.