Okla. Admin. Code § 710:10-6-2
Current through Vol. 42, No. 3, October 15, 2024
The following words and terms, when used in this Subchapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Storm shelter" , for purposes of exemption, means a structure designed for protection and safety from tornadoes or tornadic winds and installed or added to an improvement to real property after January 1, 2002, which does not exceed One Hundred (100) square feet in size. "Storm shelter" shall include, but not be limited to, a safe room built as part of and within an improvement to real property.
Okla. Admin. Code § 710:10-6-2