Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 9 - Manufactured Homes
Section 710:10-9-23 - Manufactured homes as personal property; delinquent taxes; deeds in lieu of foreclosure; liens
Universal Citation: OK Admin Code 710:10-9-23
Current through Vol. 42, No. 1, September 16, 2024
(a) Taxes due. The county treasurer is authorized to collect all taxes due on the manufactured home before signing a Manufactured Home Certificate 936 (OTC Form 936). Taxes due will include:
(1) The current
year's taxes due on a manufactured home;
(2) The previous year's taxes due from being
omitted from the assessment and tax rolls;
(3) Taxes on the manufactured home that are
due and owing from previous years.
(b) Personal property; tax lien.
(1)
Personal property lien. The
personal property lien shall be a lien on all real and personal
property of a delinquent taxpayer for a period of seven (7) years when
perfected as follows (See: 68 O.S. §
3102
):
(A) Within sixty (60) days after taxes on
personal property shall become delinquent, the county treasurer shall;
(i) Mail notice to the delinquent
taxpayer,
(ii) Publish one time in
a newspaper of general circulation in the county;
(B) Thereafter, if not paid within thirtty
(30) days of publication, the taxes due will be entered upon the personal
property lien docket.
(2)
Personal property lien
priority. Personal property liens are superior to all other liens,
conveyances or encumbrances filed subsequent thereto, on real or personal
property. (See: 68 O.S. §
3103
)
(c) Deeds in lieu of foreclosure.
(1) The owner of a
mortgage, contract for deed or other instrument showing lien on the title of
real property who accepts a deed in lieu of foreclosure may have tax liens upon
the real property if:
(A) The grantor is
delinquent upon real property taxes; or
(B) The grantor is delinquent upon personal
property taxes. Remember that delinquent personal property taxes entered upon
the personal property tax lien docket become a lien on all
property of the taxpayer and may become a cloud on the title of real
property.
(2) Taxes upon
real property are a lien for seven (7) years from the date upon which a tax
becomes due and payable. All taxes levied upon an ad valorem basis for each
fiscal year shall become due and payable on the first day of November.
(See: 68 O.S. §
2913
)
Amended at 12 Ok Reg 2603, eff 6-26-95
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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