Okla. Admin. Code § 710:10-9-19

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

Section 710:10-9-19 - Obtaining a release of taxes paid for ad valorem tax liability before the subsequent move of a manufactured home from initial situs within the tax year

(a)Release of taxes paid. Requirements for obtaining a release of taxes paid before the subsequent move of a manufactured home from initial situs within the tax year are as follows:

(1) Current registration and current decal or payment of ad valorem taxes due for the current year and prior years.

(2) Possession of a Manufactured Home Certificate 936 (OTC Form 936) showing receipt of taxes paid, signed by a county assessor and county treasurer may also be used.

(b)Issuance of release. Procedure for issuing a release of taxes paid are as follows:

(1) Upon meeting the requirements for obtaining a release of taxes paid, the county assessor shall complete Manufactured Home Certificate 936 (OTC Form 936) and forward it to the county treasurer.

(2) The county treasurer shall check for any tax warrants from another county, and any special assessment or taxes delinquent on the manufactured home.

(3) The county treasurer shall collect any outstanding taxes or assessment due on the manufactured home.

(4) If no taxes are due, the county treasurer will place "NTD" in the space designated total estimated taxes due.

(5) The treasurer will sign and return the OTC Form 936 to the county assessor.

(6) The county assessor will sign the OTC Form 936 and forward the yellow copy of the release of taxes paid to the county assessor of the county in which the new taxable situs of the manufactured home is to be located.

Okla. Admin. Code § 710:10-9-19

Amended at 12 Ok Reg 2603, eff 6-26-95; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 20 Ok Reg 2154, eff 6-26-03

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