Oklahoma § 68-2811 - Manufactured homes not registered or assessed for ad

§ 68-2811. Manufactured homes not registered or assessed for ad

valorem taxation - Listing and assessment - Proof of registration

and payment of taxes - Exemptions.

A. Upon locating a manufactured home which is not registered as

required pursuant to the provisions of Title 47 of the Oklahoma

Statutes or is not listed and assessed for ad valorem taxation

pursuant to the provisions of the Ad Valorem Tax Code, the county

assessor of the county in which the manufactured home is located

shall list and assess the manufactured home, and place the home on

the tax rolls as required by law. The county assessor shall cause

such manufactured home to be entered on the assessment rolls and tax

rolls for the year or years not to exceed three (3) years omitted

pursuant to the provisions of Section 2844 of this title whether or

not such manufactured home had situs in such county on January 1 of

the year in which the manufactured home was located. No

manufactured home shall be entered upon the assessment roll of any

county for an assessment year in which the manufactured home was

previously assessed for ad valorem taxation in such county or any

other county of this state. The county assessor may use the

following method to determine the fair cash value of such a

manufactured home:

1. If a bill of sale is provided to the county assessor, the

actual consideration reflected thereon may be used as the fair cash

value; or

2. If a bill of sale is not provided to the county assessor,

the total delivered price may be used as the fair cash value,

depreciated at a rate of ten percent (10%) per year for the first

three (3) years of age of such manufactured home and at a rate of

three percent (3%) per year for each year thereafter until

Oklahoma Statutes - Title 68. Revenue and Taxation

accumulated depreciation shall equal eighty percent (80%), after

which the depreciated fair cash value shall remain at such level.

B. The county assessor of the county in which a manufactured

home is located shall require satisfactory proof of registration,

payment of ad valorem taxes and excise taxes on a manufactured home.

An ad valorem tax receipt for a manufactured home presented as

evidence of payment of ad valorem taxes for such home shall be

conclusive as to proper payment of ad valorem taxes upon such home

for all assessment years preceding the year of the receipt by the

county issuing such receipt.

C. Any person owning a manufactured home and refusing to show

satisfactory proof of registration of such manufactured home

pursuant to the provisions of this section or payment of ad valorem

taxes pursuant to the provisions of the Ad Valorem Tax Code upon

demand by the county assessor of the county in which the

manufactured home is located, upon conviction, shall be guilty of a

misdemeanor.

D. A used manufactured home held for resale, on a sales lot, by

a licensed manufactured housing dealer on January 1, shall be exempt

from ad valorem taxation and the dealer shall be required to obtain

a current certificate of title and registration decal for the

manufactured home. A purchaser of a used manufactured home held for

resale for which a certificate of title and registration decal has

been obtained shall provide to the county assessor of the county in

which the home is to be located the information specified in

subsection G of Section 2813 of this title. The manufactured home

shall not be subject to ad valorem taxation until the first January

1 date following the date of purchase.

Added by Laws 1988, c. 162, § 11, eff. Jan. 1, 1992. Amended by

Laws 1997, c. 192, § 5, eff. Jan. 1, 1998; Laws 1998, c. 403, § 4,

emerg. eff. June 10, 1998.