Okla. Admin. Code § 710:10-9-14

Current through Vol. 42, No. 4, November 1, 2024

Section 710:10-9-14 - Payment of taxes; proof of registration and failure to show proof of registration

(a)Payment of excise tax. The owner of a manufactured home that documents payment of titling and registration fees set out in the Oklahoma Vehicle License and Registration Act along with any applicable excise taxes authorized pursuant to the Oklahoma Vehicle Excise Tax Act will not be required to pay ad valorem taxes for the year of registration of the manufactured home. The manufactured home shall be valued and assessed for ad valorem taxes as provided by the Ad Valorem Tax Code on January 1st of the year following registration. [See: 68 O.S. § 2813]

(b)Proof of registration; loss of registration and title; refusal to furnish proof of registration.

(1)Proof of registration. The county assessor of the county where a manufactured home is located shall require proof of the following to assure proper payment of ad valorem taxes and fees:

(A) Proof of proper registration;

(B) Proof of payment of excise taxes, if applicable; and,

(C) Proof of payment of ad valorem taxes (OTC Form 936).

(2)Loss of registration and certificate of title. The procedure outlined in this paragraph will be utilized when an owner of a manufactured home seeks to render it as personal property or the county assessor discovers it while listing and assessing property and the owner is unable to locate or find the registration and certificate of title.

(A) The county assessor is required to list and assess all taxable property located in the county on an annual basis. The lack of registration papers does not relieve the assessor of that duty.

(B) The county assessor shall proceed to place the manufactured home on the assessment and tax rolls as omitted property unless:

(i) The county assessor ascertains the manufactured home is on the assessment and tax rolls of the county;

(ii) The owner of a manufactured home presents the county assessor a Manufactured Home Certificate 936 (OTC Form 936) - RECEIPT OF TAXES PAID - from another county showing that no taxes are due for current or prior years. Thereafter, the county assessor will value the manufactured home as of January 1st of the subsequent year if its taxable situs is still within the county.

(iii) The owner of a manufactured home presents the county assessor a Manufactured Home Certificate 936 (OTC Form 936) - RELEASE OF TAXES PAID - from another county for the current year. Thereafter, the county assessor will value the manufactured home as of January 1st of the subsequent year if its taxable situs is still within the county.

(C) The county assessor shall refer those owners of manufactured homes who have failed to present their registrations and certificates of title to either the licensed operator or Service Oklahoma upon a determination of their taxable situs and assessment pursuant to (B) of this paragraph. If the title has been lost, the owner must apply for a duplicate title. A new registration will not be issued by a licensed operator.

(3)Failure to present proof of registration. Any person owning a manufactured home and failing to present satisfactory proof of registration of such manufactured home or who fails to make payment of ad valorem taxes upon demand by the county assessor of the county in which the manufactured home is located, upon conviction, shall be guilty of a misdemeanor.

Okla. Admin. Code § 710:10-9-14

Amended at 12 Ok Reg 2603, eff 6-26-95; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 19 Ok Reg 1205, eff 5-11-02

Amended by Oklahoma Register, Volume 34, Issue 24, September 1, 2017, eff. 9/11/2017

Amended by Oklahoma Register, Volume 40, Issue 22, August 1, 2023, eff. 8/11/2023