Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 9 - Manufactured Homes
Section 710:10-9-15 - Preparation and content of assessment rolls
Universal Citation: OK Admin Code 710:10-9-15
Current through Vol. 42, No. 1, September 16, 2024
(a) Authority to prescribe forms.
(1) The Oklahoma Tax Commission
is authorized by law to prescribe forms for the use of the county assessors in
the ad valorem assessment process.
(2) The annual assessment roll prepared by
each county assessor shall be prepared in such form as may be prescribed by the
Oklahoma Tax Commission.
(b) Assessment roll preparation and content.
(1)
Real estate.
(A) Land and improvements will be listed and
valued separately on the assessment roll.
(B) An additional column contiguous to the
land and improvement assessment will show the assessed value of the
manufactured home.
(2)
Personal Property.
The manufactured home section of the personal property assessment roll shall be prepared by the method prescribed by law for personal property assessment roll.
Amended at 12 Ok Reg 2603, eff 6-26-95
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