Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 9 - Manufactured Homes
Section 710:10-9-24 - Personal property tax lien against a manufactured home

Universal Citation: OK Admin Code 710:10-9-24

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

(a) Payment of taxes on manufactured home. The Ad Valorem Tax Code allows the holder of a perfected security interest to pay the delinquent taxes of the repossessed manufactured home separate and apart from the land and other improvements. (See: 68 O.S. § 2913 )

(b) Household personal property liens. Manufactured homes will become subject to personal property liens, including household property liens, once the personal property is entered upon the personal property lien docket by the treasurer.

(c) Policy statement; appraisal of manufactured homes. The county assessor should include all built-in appliances and permanent fixtures with the valuation and assessment of the manufactured home, and not with the household personal property valuation and assessment.

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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