Okla. Admin. Code § 710:10-5-12
A homestead exemption cannot be granted on a home if the title is in the name of a corporation, since a corporation is not a natural person, as required by the Act. [See: 68 O.S. § 2888]
Amended at 15 Ok Reg 3451, eff 7-11-98
Amended at 34 Ok Reg 2040, eff 9-11-17