Okla. Stat. tit. 68, § 68-2813

tax.

A. On the first day of January of each year, the county

assessor of the county in which a manufactured home is located shall

list, assess and tax such manufactured home as required by the

provisions of Section 2812 of this title and the Ad Valorem Tax

Code.

B. In addition to the other requirements prescribed by law for

the listing and assessing of real property pursuant to the

provisions of the Ad Valorem Tax Code, when listing the value of

real property on which a manufactured home is located and owned by

the person owning the manufactured home and when listing the value

of the improvements thereon, the county assessor shall separately

describe and identify the value of the manufactured home apart from

other real property and the value of the other improvements thereon.

The value of the real property, the manufactured home, and the other

improvements shall be shown separately.

C. Except as authorized by subsection E of this section, when a

manufactured home is moved, or whenever title to a manufactured home

is transferred, any county treasurer shall collect all ad valorem

taxes due for the current calendar year and all delinquent taxes due

and owing prior to the change of title or location and shall issue a

receipt of taxes paid, which shall be a Form 936, and a tax payment

decal. These transactions may be handled by mail or facsimile

transmission at the option of the taxpayer, except for tax payments

which shall be handled either by mail or in person.

D. After issuance of a receipt of taxes paid and a decal

pursuant to the provisions of subsection C of this section and after

notification by the county treasurer of such payment, the county

assessor of the county in which the manufactured home is located

shall furnish to the county assessor of the county where the

manufactured home is to be located, the following information:

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1. The name of the owner of the manufactured home;

2. The serial number or identification number of the

manufactured home;

3. The registration number given to the manufactured home by

Service Oklahoma;

4. The address or legal description where the manufactured home

is to be located;

5. The actual retail selling price of the manufactured home,

excluding Oklahoma state taxes; and

6. Any other information necessary to enable the county

assessor to list and assess the proper ad valorem taxes for the

manufactured home for the following year.

E. 1. When lawfully repossessing a manufactured home which has

been listed and assessed as real property pursuant to the provisions

of subsection A of Section 2812 of this title, a holder of a

perfected security interest in the home is authorized to pay the ad

valorem taxes for the full current year and any registration fees or

ad valorem taxes which may be due for any prior year on the

manufactured home based on the assessed value of the home pursuant

to the provisions of subsection B of this section apart from other

real property and the other improvements thereon. When lawfully

repossessing a manufactured home which has been listed and assessed

as personal property pursuant to the provisions of subsection B of

Section 2812 of this title, a holder of a perfected security

interest in the home is authorized to pay the ad valorem taxes for

the full current year and any registration fees or ad valorem taxes

which may be due for any prior years. The county treasurer shall

issue a receipt of taxes paid to said holder and a decal showing the

payment of such taxes. Such receipt shall be issued notwithstanding

the existence of a tax sale certificate issued as a result of a tax

sale to a purchaser of property upon which a manufactured home is

located and for which the holder of a perfected security interest

makes payment as authorized by this subsection. Such receipt shall

be issued if the procedures prescribed by Section 3106 of this title
of such taxes. Such receipt shall be issued notwithstanding

the existence of a tax sale certificate issued as a result of a tax

sale to a purchaser of property upon which a manufactured home is

located and for which the holder of a perfected security interest

makes payment as authorized by this subsection. Such receipt shall

be issued if the procedures prescribed by Section 3106 of this title

are followed. If a tax sale certificate has been issued as required

by law and the notice of sale contained the statement concerning the

right of a secured party to repossess the manufactured home, the

amount of taxes paid by the holder of the security interest shall be

refunded to the holder of the tax sale certificate. The receipt

shall be evidence of payment of the ad valorem taxes for purposes of

obtaining a permit. Service Oklahoma shall issue a permit

immediately to the holder of a perfected security interest or

licensed representative thereof, if the holder or representative is

bonded by the state, to move the manufactured home to a secure

location with a repossession affidavit. However, all excise taxes

and ad valorem taxes due on such a manufactured home shall be

required to be paid within thirty (30) days of the issuance of the

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permit. A certificate of title for a manufactured home shall not be

issued pursuant to a repossession prior to the furnishing of proof

satisfactory to Service Oklahoma or the licensed operator that all

ad valorem taxes due have been paid. If the home is subject to

registration pursuant to the provisions of the Oklahoma Vehicle

License and Registration Act, the holder of a perfected security

interest in a manufactured home may repossess the manufactured home

and transport the manufactured home within the state for the purpose

of securing the property after registering the manufactured home

pursuant to the provisions of Section 1113 or 1117 of Title 47 of

the Oklahoma Statutes.

2. The county assessor shall issue a special waiver and a

commercial move affidavit for the second through the sixth day of

the first month of the following year to allow a manufactured home

which is used for commercial purposes to be moved during the first

five (5) days in January without a Form 936 or a tax decal. All

registration fees, excise taxes or ad valorem taxes due on the

manufactured home shall be required to be paid within thirty (30)

days of the issuance of the special waiver and commercial move

affidavit. A business entity applying for a special waiver and a

commercial move affidavit pursuant to this paragraph shall provide

the county assessor with the information required by subsection B of

Section 14-103D of Title 47 of the Oklahoma Statutes. No individual

county assessor shall issue any business entity more than ten

special waivers and commercial move affidavits in a calendar year.

As used in this paragraph, "manufactured home used for commercial

purposes" means a manufactured home owned by any lawfully recognized

business entity the primary purpose of which is to provide temporary

housing for the employees or contractors of such business entity.

F. 1. The decal shall be affixed to the manufactured home

license plate as evidence of the ad valorem tax paid and shall

remain on the license plate, which shall be affixed to the exterior

of the manufactured home, while the manufactured home is in transit.

2. It shall be a misdemeanor for any person to transport or

cause to be transported a manufactured home without the decal

affixed as required by this section or without a special waiver and

affidavit as provided in subsection E of this section.

3. The decal issued pursuant to subsection C of this section

shall be of such size, color, design and numbering as Service

Oklahoma may direct. The tax payment decals shall be made with

reflectionized material so as to provide effective and dependable
e without the decal

affixed as required by this section or without a special waiver and

affidavit as provided in subsection E of this section.

3. The decal issued pursuant to subsection C of this section

shall be of such size, color, design and numbering as Service

Oklahoma may direct. The tax payment decals shall be made with

reflectionized material so as to provide effective and dependable

brighteners during the service period for which the tax payment

decal is issued. Service Oklahoma shall issue such tax payment

decals to the various county treasurers of the state in order for a

manufactured home owner or repossessor to move the manufactured

home.

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