Current through Vol. 42, No. 1, September 16, 2024
(a)
County treasurer's authority to
collect taxes on repossessed manufactured homes. The Ad Valorem Tax Code
allows the county treasurer to collect taxes due on a repossessed manufactured
home separate from the land and improvement for the following years:
(1) The current assessment year;
and
(2) The previous tax
years.
(b)
Collection of taxes by the county treasurer for the current year.
The county treasurer is authorized to collect taxes due for the current
assessment year from a lawful repossessor of a manufactured home who holds a
perfected security interest based on the value of the manufactured home apart
from land and improvements when valued and assessed as real estate. The taxes
due for the current year shall be calculated as follows:
(1) The assessed value of the manufactured
home apart from land and improvements will be calculated;
(2) The homestead exemption will be
calculated as determined in Section
710:10-9-10,
if applicable.
(3) The mill levy
for the previous year will be applied to determine the amount of taxes due for
the current year if the current year's mill levy is not calculated when the
application for a Manufactured Home Certificate 936 (OTC Form 936) is
made.
(4) The calculation of the
current year's taxes for a manufactured home using the current mill levy will
be substantially the same as outlined in paragraphs (1) through (3) of this
subsection.
(c)
Collection of previous years' taxes by county treasurer The county
treasurer is authorized to collect taxes on the manufactured home apart from
the land and improvements when valued and assessed for a previous year. This
does not relieve the treasurer of the duty to assess any interest and penalties
due on the portion of taxes allocated to the manufactured home.
(d)
Determination of taxes after
issuance of a resale tax deed.
(1) The
county treasurer shall issue a resale tax deed to a successful bidder at an
original tax sale if the following conditions are met:
(A) The ad valorem taxes are unpaid as of
January first of the subsequent tax year;
(B) The county treasurer shall give notice of
the sale of tax lien for delinquent taxes, by publication thereof once a week
for the two (2) consecutive weeks immediately prior to the third Friday in
September following the year the taxes were first due and payable, in some
newspaper in the county, to be designated by the county treasurer. The sale
will; be held on the second Monday of June each year.
(C) If a manufactured home is involved in the
original sale, the notice of sale published by the county treasurer pursuant to
(B) of this paragraph shall contain the following language (See:
68 O.S. §
3106
): "The sale hereby advertised involves a manufactured home which may be
subject to the right of a secured party to repossess. A holder of a perfected
security interest in such manufactured home may be able to pay ad valorem taxes
based upon the value of the manufactured home apart from real
property.
(D) The record
owner as reflected by the tax rolls will be given notice by certified mail of
the original sale. The county treasurer's office shall give notice of the sale
stating the amount of delinquent taxes owed and informing the owner that the
subject property will be sold as provided for in Section
3105
of title 68 if the delinquent taxes are not paid and showing the legal
description of the property being sold.
(E) The person redeeming the property pays
the full amount of the taxes, penalty, interest and costs due and unpaid. If
there is no successful bidder, the county acquires all the rights both legal
and equitable that any other purchaser could acquire by reason of said
purchase. A person may acquire the county's legal and equitable right in the
property by paying to the county treasurer the amount of all taxes, penalties,
interest, cost of sale and transfer. Thereupon, the county treasurer will
assign and deliver a resale tax deed to the purchaser. The county's right to
the tax deed is subject to a holder of a perfected security interest right to
redeem the manufactured home for the sale by paying a pro rata sales of the
taxes, interest, penalties and cost due and unpaid.
(2) The county treasurer is authorized to
prorate the payment of taxes, interest, penalties and cost due and unpaid for a
holder of a perfected security interest exercising his right to redeem a
manufactured home apart by the land and other improvements (See:
68 O.S. §
3105;
3105.1; 3106).
(3) The county
treasurer is authorized to collect taxes, interest, penalties and cost from a
person redeeming a tax certificate from a successful bidder, a purchaser of a
county certificate or the certificate in the name of the county.
(4) Any person holding a tax lien pursuant to
68 O.S. §§
3101
to
3125
prior to April 28, 2008 shall be authorized to continue the tax lien or tax
certificate.
Amended at 12 Ok Reg
2603, eff 6-26-95; Amended at 19 Ok Reg 1205, eff 5-11-02; Amended at 26 Ok Reg
2323, eff 6-25-09
