Section 2807.1 A. For purposes of the exemption authorized pursuant to subsection B of Section 6 of Article X of the Oklahoma Constitution, “livestock employed in support of the family” means all horses, cattle, mules, asses, sheep, swine, goats, poultry, and any other livestock.

B. Except as provided in subsection C of this section, for For purposes of the exemption authorized pursuant to subsection B of Section 6 of Article X of the Oklahoma Constitution, and for purposes of this section, livestock owned by a general partnership, limited partnership, corporation, limited liability company, estate, trust, or other lawfully recognized entity, including animals owned wholly or in part by a resident of a state other than this state and a corporation incorporated in a state other than this state, shall be deemed to be livestock employed in support of the family, provided at least fifty percent (50%) of the owners of the entity shall be residents of this state to qualify for the exemption.