{"data":{"id":"us-ok/okla.-stat.-tit.-60-60-809","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 60, § 60-809","heading":"Taxation","body":"All titles, estates, rights and interests in airspace are\n\nsubject to taxation to the same extent and in the same manner as\n\nother real property is taxed; and for the purpose of taxation,\n\ntitles, estates, rights and interests in airspace held by persons\n\nother than by the owner or owners of the land surface shall be taxed\n\nseparately from the land surface and from other separately owned\n\nairspace, and the owner or owners of the land surface shall not be\n\ntaxed for airspace which is not owned, nor to the extent that his or\n\ntheir rights therein have been diminished. Nothing contained in\n\nthis section shall be construed to authorize taxation of unimproved\n\nor undeveloped airspace either by adding to the assessed valuation\n\nof the surface or by taxation on said unimproved or undeveloped\n\nairspace itself. This act shall not apply to aviation, air or space\n\ntravel.","path":["OK Code","Title 60"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os60.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"385236adaf980106059a7605d224152306e3b6186f0b86111936bf115b06b393","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-60-60-808","next":"us-ok/okla.-stat.-tit.-60-60-810"},"notice":"GroundRules: Original legal text. Not legal advice."}