- (a) Authority to prescribe forms. The ad valorem tax rolls shall be made up as required by and in the form prescribed by the State Auditor and Inspector. The tax rolls shall contain such other information as may be required by the State Auditor and Inspector.
- (b) Tax rolls content. The tax roll will show the presence of a manufactured home as prescribed by the State Auditor and Inspector. The taxes for the manufactured home will be calculated separate and apart from the land and other improvements.
Amended at 12 Ok Reg 2603, eff 6-26-95
Amended at 38 Ok Reg 1510, eff 9-1-21