Okla. Stat. tit. 60, § 60-809
This is the official text of Okla. Stat. tit. 60, § 60-809, part of Oklahoma’s Stat. tit. 60, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 60,." Browse the sections below, each linked to its official government source.
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Taxation
Official statutory text
All titles, estates, rights and interests in airspace are
subject to taxation to the same extent and in the same manner as
other real property is taxed; and for the purpose of taxation,
titles, estates, rights and interests in airspace held by persons
other than by the owner or owners of the land surface shall be taxed
separately from the land surface and from other separately owned
airspace, and the owner or owners of the land surface shall not be
taxed for airspace which is not owned, nor to the extent that his or
their rights therein have been diminished. Nothing contained in
this section shall be construed to authorize taxation of unimproved
or undeveloped airspace either by adding to the assessed valuation
of the surface or by taxation on said unimproved or undeveloped
Oklahoma Statutes - Title 60. Property Page 245
airspace itself. This act shall not apply to aviation, air or space
travel.
subject to taxation to the same extent and in the same manner as
other real property is taxed; and for the purpose of taxation,
titles, estates, rights and interests in airspace held by persons
other than by the owner or owners of the land surface shall be taxed
separately from the land surface and from other separately owned
airspace, and the owner or owners of the land surface shall not be
taxed for airspace which is not owned, nor to the extent that his or
their rights therein have been diminished. Nothing contained in
this section shall be construed to authorize taxation of unimproved
or undeveloped airspace either by adding to the assessed valuation
of the surface or by taxation on said unimproved or undeveloped
Oklahoma Statutes - Title 60. Property Page 245
airspace itself. This act shall not apply to aviation, air or space
travel.
Status: in_force · Read it on the official government site
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