Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 9 - Manufactured Homes
Section 710:10-9-2 - License plates and decal (initial and annual) for manufactured homes

Universal Citation: OK Admin Code 710:10-9-2

Current through Vol. 42, No. 1, September 16, 2024

(a) The initial decal will be issued with the license plate as follows:

(1) If the manufactured home is not moving, the taxpayer is required to obtain a Manufactured Home Certificate 936 (OTC Form 936) from the county assessor of the county in which the manufactured home was assessed and taxed;

(2) The taxpayer should bring their registration papers and certificate of title to the county assessor's office and then to the treasurer's office to complete the Manufactured Home Certificate 936 (OTC Form 936);

(3) The county treasurer shall collect all current and delinquent ad valorem taxes due on the manufactured home and any delinquent special assessments due before issuance of a Manufactured Home Certificate 936 (OTC Form 936).

(b) The decal shall be obtained from the county treasurer in the county in which the manufactured home is located as follows:

(1) The taxpayer must pay all current and delinquent ad valorem taxes levied on the manufactured home and any delinquent special assessments due.

(2) The county treasurer then shall issue the decal as prescribed by Service Oklahoma.

(c) If the manufactured home is to be moved, the taxpayer shall be charged a registration fee by an operator licensed by Service Oklahoma (hereinafter "licensed operator"), in lieu of current ad valorem tax.

Amended at 13 Ok Reg 3093, eff 7-11-96; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 19 Ok Reg 1205, eff 5-11-02

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