Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 9 - Manufactured Homes
Section 710:10-9-20 - Repossession of manufactured home where ad valorem taxes due
Universal Citation: OK Admin Code 710:10-9-20
Current through Vol. 42, No. 1, September 16, 2024
(a) Repossession of a manufactured home listed, valued and assessed as real estate.
(1) The repossessor of a manufactured home
will have thirty (30) days from the date of the repossession affidavit to
comply with the terms of this subsection. [See: 68 O.S. §
2813
]
(2) The requirements of a
repossessor of a manufactured home listed, valued and assessed as real estate
are as follows:
(A) The repossessor must be a
holder of a perfected security interest on the manufactured home;
(B) The repossessor or his agent must be
lawfully repossessing a manufactured home;
(C) The manufactured home must be valued and
assessed as real estate on the assessment rolls.
(3) Procedures for issuance of an OTC Form
936 as a receipt for taxes paid are as follows:
(A) The county assessor will determine the
assessment of the manufactured home apart from the real property and the other
improvements thereon;
(B) The
county assessor will determine the amount of taxes due upon the manufactured
home apart from the real property and the other improvements thereon;
(C) The county assessor will determine the
valuation and assessment of the manufactured home for any prior years omitted
and calculate the taxes due on the manufactured home for those prior
years;
(D) The county assessor will
complete the required Manufactured Home Certificate 936 (OTC Form 936) and
forward to the county treasurer;
(E) The county treasurer will add any
delinquent taxes due on the manufactured home as described in Section
710:10-9-23;
(F) The county treasurer, upon the collection
of all taxes due on the manufactured home, will sign the Manufactured Home
Certificate 936 (OTC Form 936);
(G)
The county assessor will assure that the applicant's signature (or written
authorization to sign) is affixed to the Manufactured Home Certificate 936 (OTC
Form 936);
(H) Only the completed
Manufactured Home Certificate 936 (OTC Form 936) shall constitute the
receipt for taxes paid.
(b) Repossession of a manufactured home valued and assessed as personal property.
(1) The requirements for obtaining an OTC
Form 936 as a receipt for taxes paid on a repossessed manufactured
home valued and assessed as personal property are set out in paragraphs (A)
through (C) of this subsection. The repossessor of a manufactured home will
have thirty (30) days from the date of the repossession affidavit to comply
with the terms of this subsection.
(A) The
repossessor must be a holder of a perfected security interest on the
manufactured home;
(B) The
repossessor or the agent must be lawfully repossessing a manufactured home;
or
(C) The manufactured home is
valued and assessed as personal property and currently on the personal property
assessment rolls.
(2)
Procedures for issuance of an OTC Form 936 as a receipt for taxes
paid are as follows:
(A) The county assessor
will determine current valuation and assessment of the manufactured
home;
(B) The county assessor will
determine the taxes due for the current year;
(C) The county assessor will determine the
valuation and assessment of the manufactured home for any prior years omitted
and calculate the taxes due for those prior years;
(D) The county assessor will complete the
required Manufactured Home Certificate 936 (OTC Form 936) and forward to the
county treasurer;
(E) The county
treasurer will add any delinquent taxes due on the manufactured home as
described in
710:10-9-23;
(F) The county treasurer, upon the collection
of all taxes due on the manufactured home, will sign the Manufactured Home
Certificate 936 (OTC Form 936);
(G)
The county assessor will assure that the applicant's signature (or written
authorization to sign) is affixed to the Manufactured Home Certificate 936 (OTC
Form 936);
(H) Only the completed
Manufactured Home Certificate 936 (OTC Form 936) shall constitute the
receipt for taxes paid.
Amended at 12 Ok Reg 2603, eff 6-26-95; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 19 Ok Reg 1205, eff 5-11-02
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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