Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 9 - Manufactured Homes
Section 710:10-9-8 - Manufactured homes subject to ad valorem assessment on real property; real property assessment records

Universal Citation: OK Admin Code 710:10-9-8

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

(a) Property subject to this regulation. A manufactured home which is located on land owned by the owner of the manufactured home is subject to real property assessment.

(b) Separation of records of value kept by county assessor. [See : 68 O.S. § 2813(B) ] Records kept by the county assessor must comply with the following:

(1) The calculation of fair cash value will be located in a area on the record separate and apart from other improvement calculations.

(2) Compliance with this Section is met if the manufactured home is separately described and the value is set out separately from the land and other improvements located on the property.

(3) The Vehicle Identification Number (VIN) must be shown on an assessment record.

(c) Applicability of this Section. The requirements of this Section are subject to any superseding legislation or rulemaking governmental subdivision created by law to regulate the valuation and assessment of manufactured homes.

Amended at 12 Ok Reg 2603, eff 6-26-95; Amended at 21 Ok Reg 2563, eff 6-25-04

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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