Oklahoma Code § 31-5

Title 31. Homestead And Exemptions: Homestead exemptions shall not apply, when
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The exemption of the homestead provided for in this chapter
shall not apply where the debt is due:
1.  For the purchase money of such homestead or a part of such
purchase money.
2.  For taxes or other legal assessments due thereon.
3.  For work and material used in constructing improvements
thereon.

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