{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2806","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2806","heading":"Real property defined","body":"A. Real property, for the purpose of ad valorem taxation, shall\n\nbe construed to mean the land itself, and all rights and privileges\n\nthereto belonging or in any wise appertaining, such as permanent\n\nirrigation, or any other right or privilege that adds value to real\n\nproperty, and all mines, minerals, quarries and trees on or under\n\nthe same, and all buildings, structures and improvements or other\n\nfixtures, including but not limited to improvements such as barns,\n\nbins or cattle pens, or other improvements or fixtures of whatsoever\n\nkind thereon, exclusive of such machinery and fixtures on the same\n\nas are, for the purpose of ad valorem taxation, defined as personal\n\nproperty.\n\nB. Notwithstanding the provisions of Section 2807 of this\n\ntitle, real property shall also consist of any improvements affixed\n\nto land owned by the United States, any branch of the Armed Forces\n\nof the United States, or any agency or quasi-agency of the United\n\nStates if such improvements are used for:\n\n1. National defense purposes; or\n\n2. Housing of military personnel and their families as\n\ncontemplated by the Military Housing Privatization Initiative of\n\n1996, 10 U.S.C., Sections 2871 through 2885, as amended.\n\nImprovements used for housing of military personnel and their\n\nfamilies shall, in addition to the actual housing units, include,\n\nbut not be limited to, facilities related to such housing units,\n\nsuch as housing maintenance facilities, housing rental and\n\nmanagement offices, parks and community centers. Such improvements\n\nshall, for purposes of ad valorem taxation, be construed to be owned\n\nby the United States or the applicable branch of the Armed Forces of\n\nthe United States. For purposes of this subsection, “national\n\ndefense purposes” shall include, without limitation, the furtherance\n\nof an existing mission or modification or enhancement of the mission\n\nof the military installation and any activity that is in furtherance\n\nof the defense of the United States and its interests.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"fbc5c3fbe9c7a8cbab3c11688a8d537728bf85bf19de59160b99f65aca96f5c7","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2805","next":"us-ok/okla.-stat.-tit.-68-68-2807"},"notice":"GroundRules: Original legal text. Not legal advice."}