Okla. Stat. tit. 60, § 60-523: Assessment of taxes, special assessments and other charges

- Liability.

Each unit, together with its proportionate interest in the

common elements, shall constitute a separate and distinct unit for

the purpose of assessment of taxes, special assessments, and other

charges which may be lawfully assessed against owners of real

property, and each holder of a unit ownership estate shall be liable

solely for the amount of taxes against his individual estate and

shall not be affected by the consequences resulting from the tax

delinquency of other unit holders.