Okla. Stat. tit. 60, § 60-809: Taxation

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

airspace itself. This act shall not apply to aviation, air or space

travel.