Okla. Admin. Code § 710:10-9-23

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

Section 710:10-9-23 - Manufactured homes as personal property; delinquent taxes; deeds in lieu of foreclosure; liens

(a)Taxes due. The county treasurer is authorized to collect all taxes due on the manufactured home before signing a Manufactured Home Certificate 936 (OTC Form 936). Taxes due will include:

(1) The current year's taxes due on a manufactured home;

(2) The previous year's taxes due from being omitted from the assessment and tax rolls;

(3) Taxes on the manufactured home that are due and owing from previous years.

(b)Personal property; tax lien.

(1)Personal property lien. The personal property lien shall be a lien on all real and personal property of a delinquent taxpayer for a period of seven (7) years when perfected as follows (See: 68 O.S. § 3102 ):

(A) Within sixty (60) days after taxes on personal property shall become delinquent, the county treasurer shall;

(i) Mail notice to the delinquent taxpayer,

(ii) Publish one time in a newspaper of general circulation in the county;

(B) Thereafter, if not paid within thirtty (30) days of publication, the taxes due will be entered upon the personal property lien docket.

(2)Personal property lien priority. Personal property liens are superior to all other liens, conveyances or encumbrances filed subsequent thereto, on real or personal property. (See: 68 O.S. § 3103 )

(c)Deeds in lieu of foreclosure.

(1) The owner of a mortgage, contract for deed or other instrument showing lien on the title of real property who accepts a deed in lieu of foreclosure may have tax liens upon the real property if:

(A) The grantor is delinquent upon real property taxes; or

(B) The grantor is delinquent upon personal property taxes. Remember that delinquent personal property taxes entered upon the personal property tax lien docket become a lien on all property of the taxpayer and may become a cloud on the title of real property.

(2) Taxes upon real property are a lien for seven (7) years from the date upon which a tax becomes due and payable. All taxes levied upon an ad valorem basis for each fiscal year shall become due and payable on the first day of November. (See: 68 O.S. § 2913 )

Okla. Admin. Code § 710:10-9-23

Amended at 12 Ok Reg 2603, eff 6-26-95