Opinion No. 75-119 (1975) Ag

HOMESTEAD EXEMPTIONS — CLASSIFICATIONS Title 68 O.S. 2407.1 [68-2407.1] (1974), is not an illegal classification of persons for taxpaying purposes absent a determination that it operates unequally among members of the same class or that the classification is unreasonable, discriminatory or arbitrary, which determination is a fact determination which this office cannot make. Title 68 O.S. 2407.1 [68-2407.1](B) (1974), provides the manner in which the County Assessor and Excise Board can lawfully determine the income of any person claiming the additional exemption. The Attorney General's Office…