us-ok/stat
Okla. Stat. tit. 68, § 2812
Manufactured homes - Locus of listing and assessment - Transmission of information
# A.
Subject to the provisions of subsection B of Section 2813 of this title, a manufactured home which is located on land owned by the owner of the manufactured home shall be listed and assessed in the county in which it is located for ad valorem taxation as real property pursuant to the provisions of the Ad Valorem Tax Code. The person owning and residing in such manufactured home may apply for homestead exemption. The county assessor shall approve the application of such person if all requirements of law for such exemption have been met.
# B.
A manufactured home which is located on land not owned by the owner of the manufactured home shall be listed and assessed in the county in which it is located for ad valorem taxation as personal property pursuant to the provisions of the Ad Valorem Tax Code.
# C.
Each year that a manufactured home is subject to ad valorem taxes as provided by law, the county assessor and the county treasurer shall transmit the information relating to ad valorem tax payment to the Oklahoma Tax Commission, which shall identify the manufactured home and record the payment in the computer data system provided for by Section 1113 of Title 47 of the Oklahoma Statutes.
The county assessor and treasurer of each county shall provide such information as may be required in order to implement the provisions of this section.
Amendment history
Added by Laws 1988, c. 162, § 12, eff. Jan. 1, 1992. Amended by Laws 1997, c. 192, § 6, eff. Jan. 1, 1998; Laws 2021, c. 379, § 4, eff. Nov. 1, 2021.
Source: view the official text
Nearby sections (25 sections)
- 2804 · Property subject to tax
- 2805 · Fees or taxes to be levied in lieu of ad valorem tax
- 2806 · Real property defined
- 2807 · Personal property defined
- 2807.1 · Livestock employed in support of family - Defined
- 2807.10 · Definitions
- 2807.11 · Heavy equipment rental — Recovery fee
- 2807.12 · Recovery fee — Annual report to Tax Commission
- 2808 · Definitions - Certain property to be assessed by State Board of…
- 2809 · Farm tractors - Subject of tax - Definition - Designation
- 2810 · Repealed by Laws 1997, c. 294, § 30, eff. July 1, 1997
- 2811 · Manufactured homes not registered or assessed for ad valorem…
- 2812 · Manufactured homes - Locus of listing and assessment -…
- 2813 · Manufactured homes - Listing, assessment and payment of tax
- 2814 · Office of county assessor - Creation - Filling
- 2815 · County assessor - Oath
- 2815.1 · Removal of elected officials from office – Exhaustion of…
- 2815.2 · Current boundary descriptions – Maintenance and use by county…
- 2816 · Officers and personnel - Educational accreditation
- 2817 · Valuation and assessment of property - Fair cash value - Use…
- 2817.1 · Implementation of Oklahoma Constitution Article X, Section 8B…
- 2817.2 · Buffer strips – Uniform certified document – Duties of…
- 2817.3 · Exclusion of property used for desulphurization of gasoline or…
- 2818 · Taxpayer's return not conclusive of value - Raising or lowering…
- 2819 · Determination of taxable value