Okla. Stat. tit. 68, § 68-2806

A. Real property, for the purpose of ad valorem taxation, shall

be construed to mean the land itself, and all rights and privileges

thereto belonging or in any wise appertaining, such as permanent

irrigation, or any other right or privilege that adds value to real

property, and all mines, minerals, quarries and trees on or under

the same, and all buildings, structures and improvements or other

fixtures, including but not limited to improvements such as barns,

bins or cattle pens, or other improvements or fixtures of whatsoever

kind thereon, exclusive of such machinery and fixtures on the same

as are, for the purpose of ad valorem taxation, defined as personal

property.

B. Notwithstanding the provisions of Section 2807 of this

title, real property shall also consist of any improvements affixed

to land owned by the United States, any branch of the Armed Forces

of the United States, or any agency or quasi-agency of the United

States if such improvements are used for:

1. National defense purposes; or

2. Housing of military personnel and their families as

contemplated by the Military Housing Privatization Initiative of

1996, 10 U.S.C., Sections 2871 through 2885, as amended.

Improvements used for housing of military personnel and their

families shall, in addition to the actual housing units, include,

but not be limited to, facilities related to such housing units,

such as housing maintenance facilities, housing rental and

management offices, parks and community centers. Such improvements

shall, for purposes of ad valorem taxation, be construed to be owned

by the United States or the applicable branch of the Armed Forces of

the United States. For purposes of this subsection, “national

defense purposes” shall include, without limitation, the furtherance

of an existing mission or modification or enhancement of the mission

of the military installation and any activity that is in furtherance

of the defense of the United States and its interests.