Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 9 - Manufactured Homes
Section 710:10-9-3 - Transfer of manufactured home with real property
Current through Vol. 42, No. 1, September 16, 2024
When ownership of the manufactured home is transferred with the land upon which it is located with real property, the registration and certificate of title will be transferred in the new ownership as follows:
(1) The new owner will obtain a "Manufactured Home Certificate 936" (OTC Form 936) from the county assessor's office; and
(2) The new owner will present the "Manufactured Home Certificate 936" (OTC Form 936) to Service Oklahoma or a licensed operator who will prepare the registration and certificate of title pursuant to the rules and regulations of Service Oklahoma. A registration would not be issued unless the initial registration fee was never collected.
(3) All taxes due, as required by the statutes of Oklahoma, including the current year's ad valorem taxes, will be collected before issuance of the "Manufactured Home Certificate 936" (OTC Form 936). However, there will be no excise tax due on the change in registration and certificate of title.
(4) If the manufactured home owner has surrendered the title in accordance with 47 O.S. § 1110, no title work or OTC Form 936 will be required, provided the home is not being moved.
Amended at 12 Ok Reg 2603, eff 6-26-95; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 20 Ok Reg 2154, eff 6-26-03; Amended at 21 Ok Reg 2563, eff 6-25-04
