Okla. Stat. tit. 68, § 68-2812
This is the official text of Okla. Stat. tit. 68, § 68-2812, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Manufactured homes - Locus of listing and assessment -
Official statutory text
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
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1139
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.
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
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1139
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.
Status: in_force · Read it on the official government site
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