{"data":{"id":"us-ok/okla.-stat.-tit.-60-60-853","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 60, § 60-853","heading":"Taxes and special assessments","body":"Each separately owned lot, parcel or area together with its\n\nproportionate interest in the common element, shall constitute a\n\nseparate and distinct unit; for the purpose of assessment of taxes,\n\nspecial assessments, and other charges which may be lawfully\n\nassessed against owners of real property, and each holder of such\n\nshall be liable solely for the amount of taxes against his\n\nindividual estate and shall not be affected by the consequences\n\nresulting from the tax delinquency of other unit holders.","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":"fca1c5c8f1741e23226fd4d806cb2b5640e7c118c7056d685537aed6cad1b233","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-60-60-852","next":"us-ok/okla.-stat.-tit.-60-60-854"},"notice":"GroundRules: Original legal text. Not legal advice."}