Okla. Admin. Code § 710:10-9-27

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

Section 710:10-9-27 - Procedures for overages and underages on tax roll

(a) The county treasurer shall note in the margin of the column of the tax roll the following:

(1) The amount of the difference between the tax amount calculated on the tax rolls and the amount actually collected;

(2) The receipt number of the tax receipt which resulted in the difference; and

(3) The difference is the result of a Manufactured Home Certificate 936 (OTC Form 936) being issued.

(b) The county assessor will provide the county treasurer a copy of all Manufactured Home Certificates 936 (OTC Form 936) issued after the effective date of this Subchapter.

(c) In lieu registration payments shall be administered according to Tax Commission procedures for other such reimbursements, with approval of the State Auditor and Inspector's Office.

Okla. Admin. Code § 710:10-9-27

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