- (a) Manufactured homes. The manufactured home of an active duty nonresident service person residing in the State of Oklahoma in compliance with military orders is exempt from ad valorem taxation and is to be registered pursuant to the Oklahoma Vehicle License and Registration Act.
- (b) When exemption not applicable. The provisions of subsection (a) of this Section do not apply when a serviceman establishes residency by the filing of a homestead exemption.
Amended at 12 Ok Reg 2603, eff 6-26-95
Amended at 21 Ok Reg 2563, eff 6-25-04
Amended at 40 Ok Reg 1250, eff 8-11-23