A person or entity who owns an undivided interest in the property and occupies the property shall be entitled to the entire storm shelter exemption allowed by Article 10, Section 6, of the Oklahoma Constitution. In no circumstances shall a person or entity be allowed more than One Hundred (100) square feet of total exempt area, regardless of the number of undivided interests in the property.
Okla. Admin. Code § 710:10-6-7