1. (a) Manufactured homes escaping ad valorem taxation for previous years.

   1. (1) The county assessor shall value and assess all manufactured homes in his/her county at fair cash value (market value) as prescribed by law.
   2. (2) The county assessor or a duly appointed and authorized deputy is empowered to go upon any premises to view and appraise any manufactured home as prescribed by law.
   3. (3) The county assessor or a duly appointed and authorized deputy may examine a person under oath in regard to the value of a manufactured home.
   4. (4) A manufactured home shall not be valued and assessed for any assessment year in which the manufactured home was previously assessed for ad valorem taxation in any other county in this state.

2. (b) Assessment as omitted property; manufactured homes; omitted property; valued and assessed.

   1. (1) The county assessor shall place a value upon a manufactured home for each prior year omitted from the assessment and tax rolls. Upon the determination of the valuation for each prior year omitted, the county assessor shall assess the manufactured home by applying the assessment ratio percentage of the applicable prior year omitted against the valuation of the applicable prior years omitted. The number of prior years which a manufactured home shall be determined to be omitted from the assessment and tax rolls shall not exceed three (3) years. [See: Attorney General Opinion 00-23]
   2. (2) When presented to the county assessor, county treasurer, licensed operator or the Department of Public Safety, a properly completed OTC Form 936 shall be conclusive as to the proper payment of ad valorem taxes for the current year of issuance and all prior years.
   3. (3) A tax receipt shall not be conclusive as to the payment of current or prior years' taxes.
3. (c) Manufactured homes not properly registered. A manufactured home not properly registered as required by the e Oklahoma Vehicle License and Registration Act will be entered upon the assessment roll and the tax roll as omitted property pursuant to the Ad Valorem Tax Code. A manufactured home not properly registered will be treated as omitted property for the prior years not to exceed three (3) years preceding the current year. The subsequent registration of a manufactured home by the owner, as required by the Oklahoma Vehicle License and Registration Act, after the county assessor lists and assesses the manufactured home as omitted property as required by the Ad Valorem Tax Code, does not entitle the owner to a one (1) year refund on the ad valorem taxes. The duties mandated by the Oklahoma Vehicle License and Registration Act and the Ad Valorem Tax Code are mandatory and mutually exclusive. That is, they operate independently of each other, which require that both the proper late registration fees be paid and also the ad valorem taxes be paid.

Amended at 12 Ok Reg 2603, eff 6-26-95

Amended at 19 Ok Reg 1205, eff 5-11-02

Amended at 21 Ok Reg 2563, eff 6-25-04

Amended at 40 Ok Reg 1250, eff 8-11-23