1. (a) General classification for fee purposes. Registration and renewal of registration of aircraft are subject to registration fees and taxes as set forth by statute. [See: 3 O.S. § 256(A)]
2. (b) Fee reduction for subsequent years; reduction limit. The fees in 3 O.S. § 256 (A)(1)-(5) are to be reduced at a rate of ten percent (10%) each year following the date of manufacture until the fee is equal to fifty percent (50%) of the original fee, which shall then be the fee for each year thereafter. [3 O.S. §256(A)(7)]
3. (c) Special flat rate fee for certain aircraft. Antique aircraft as defined by the Federal Aviation Administration, sailplanes, balloons, and home-built aircraft shall be subject to a flat-rate fee of Ten Dollars ($10.00). [3 O.S. §256(A)(6)]
4. (d) Option to pay personal property assessment in lieu of registration. Every aircraft owner has the right to appeal the assessment of the fee levied by 3 O.S. §256(A) and the Commission will appraise the aircraft and its avionics as personal property at its fair market value and apply a 12% assessment rate and levy the tax at the appropriate county millage rate. [3 O.S. §256(A)(8)].

<div><span style="font-family: Arial; font-size: 12pt;">Transferred from 710:15-3-3 by SB 773 (2023), eff 1-1-24</span></div>