Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 9 - Manufactured Homes › Section 710:10-9-1 - Listing and assessment of manufactured homes for ad valorem taxes

Current through Vol. 41, No. 20, July 1, 2024
(a)
Manufactured homes subject to ad valorem taxation.
On the first
				day of January of each year, the county assessor of the county in which a
				manufactured home is located shall list, assess and tax such manufactured homes
				as required by the Ad Valorem Tax Code as it pertains to real and personal
				property. [See: 68 O.S. §§2811-2813] If a manufactured home is
				permanently affixed to the real estate, the original document of title may be
				surrendered to Service Oklahoma, a division of the Oklahoma Office of
				Management and Enterprise Services (hereinafter "Service Oklahoma") for
				cancellation, in accordance with 47 O.S. § 1110, provided there is no
				outstanding lien recorded on the title. Thereafter, these homes will be
				assessed as other real property improvements.
(b)
New manufactured homes sold and
				properly registered between December 1st and January 31st.
New
				manufactured homes which are sold and properly registered between December 1st
				and January 31st pursuant to this subsection shall be exempt from ad valorem
				taxes for the assessment period beginning January 1st. [See:
				710:10-9-4 for proper listing and
				assessment of used manufactured homes held for resale.]
(c)
New manufactured homes.
The
				purchaser of a new manufactured home will not be subject to ad valorem taxes
				until January 1st of the following year, if the new manufactured home is
				properly registered, titled, and tagged, as required by law.
(d)
Properly registered manufactured
				homes.
Manufactured homes properly registered as provided by Section
				1117 of the Vehicle License and Registration Act with payment of applicable
				title, registration and excise taxes will not be liable for ad valorem taxes
				until the following tax year.
(e)
Improperly registered manufactured home remaining in this state in excess
				of (sixty) 60 days.
A manufactured home improperly registered which
				remains in Oklahoma in excess of sixty (60) days establishes taxable situs and
				will be assessed ad valorem taxes.
(f)
Information required.
Data
				elements required for listing a manufactured home with a completed certified
				OTC Form 936 (Manufactured Home Certificate 936) consist of:
(1) Receipt or Release for taxes
				paid;
(2) Type of manufactured home
				transaction;
(3) Date to be
				moved;
(4) Name of current
				manufactured home owner(s);
(5)
				Seller's current mailing address;
(6) Seller's new mailing address;
(7) Name of manufactured home
				buyer;
(8) Buyer's current mailing
				address;
(9) Buyer's new mailing
				address;
(10) Information
				describing where manufactured home is being moved from, such as:
(A) Landowner's or park's name,
(B) City,
(C) County, and
(D) Legal description, or
(E) Situs description;
(11) Current physical address;
(12) Real property account number or personal
				property account number;
(13)
				Information describing where manufactured home is being moved to, such as:
(A) Landowner's or park's name,
(B) City,
(C) County, and
(D) Legal description, or
(E) Situs description;
(14) New physical address;
(15) School district;
(16) Certificate of Title information,
				consisting of:
(A) Vehicle identification
				number (VIN);
(B) Year of
				manufacture;
(C) Size;
(D) Make:
(E) Title number;
(F) Body type:
(G) Model;
(H) Agent number;
(I) Factory delivered price;
(J) Total delivered
				price.
(17) Fair cash
				value;
(18) Total current estimated
				taxes due;
(19) Taxes due from
				prior years, if unpaid;
(20) Total
				of prior years' taxes due, if unpaid:
(21) Signature of applicant and
				date;
(22) Certification by
				assessor's office, evidenced by signature and date;
(23) Certification by treasurer's office that
				all current and prior years' taxes have been paid, evidenced by signature,
				date, and a statement substantially as follows: "THIS DOCUMENT SHALL NOT BE
				CERTIFIED BY THE TREASURER'S SIGNATURE UNLESS ALL SPACES HAVE BEEN COMPLETED
				WITH THE INFORMATION REQUESTED"
(24) Column for remarks;
(25) Legal certification of the Manufactured
				Home Certificate 936 requires the signatures of the assessor and
				treasurer;
(26) Other information
				necessary for CAMA valuation;
(27)
				Such other information as may be required by the Oklahoma Tax
				Commission