Okla. Admin. Code § 710:10-9-17

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

Section 710:10-9-17 - Procedure for calculation and payment of taxes

(a) The county assessor shall value and assess the manufactured home pursuant to the Ad Valorem Tax Code if the manufactured home is not listed on the assessment rolls. A manufactured home which has not been placed on the assessment rolls, obtained a license plate and annual decal, or has not been properly registered as required by law, shall be treated as omitted property for.prior years, not to exceed three (3) years. However, a manufactured home shall not be treated as omitted property past the last valid OTC Form 936 presented to the county assessor.

(b) The county assessor will use the following procedure to determine the assessed valuation and taxes due for the current year on manufactured homes:

(1) The manufactured home will be valued and assessed separately from the land and other improvements;

(2) The county assessor shall complete a Manufactured Home Certificate 936 (OTC Form 936).

(c) Ad valorem taxes and special assessments shall be paid prior to a move within a county or to another county within the State of Oklahoma, or out of state. The county treasurer shall collect the following taxes:

(1) The estimated taxes due for the current year;

(2) Any taxes due for prior years as omitted property up to three (3) years;

(3) Any taxes due for prior years that are delinquent;

(4) Any other taxes due because of special assessments as prescribed by law.

(d) The county treasurer shall affix the tax receipt number and the decal number, and sign the Manufactured Home Certificate 936 (OTC Form 936) upon payment of all ad valorem taxes and special assessments due. This is the owners RECEIPT OF TAXES PAID.

(e) The Department of Public Safety shall not issue a permit to any person to transport or move a manufactured home, with the exception of holders of dealers license tags ("D" tag) or in-transit license tags ("K" tag), without evidence of payment for all the following:

(1) The required registration fees;

(2) The excise taxes due on such manufactured home, if applicable.

(f) If using OTC Form 936, the Department of Public Safety will require the tax receipt number to be affixed to the OTC Form 936 in the appropriate location.

Okla. Admin. Code § 710:10-9-17

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