Okla. Admin. Code § 710:10-9-20

Current through Vol. 42, No. 7, December 16, 2024

Section 710:10-9-20 - Repossession of manufactured home where ad valorem taxes due

(a)Repossession of a manufactured home listed, valued and assessed as real estate.

(1) The repossessor of a manufactured home will have thirty (30) days from the date of the repossession affidavit to comply with the terms of this subsection. [See: 68 O.S. § 2813 ]

(2) The requirements of a repossessor of a manufactured home listed, valued and assessed as real estate are as follows:

(A) The repossessor must be a holder of a perfected security interest on the manufactured home;

(B) The repossessor or his agent must be lawfully repossessing a manufactured home;

(C) The manufactured home must be valued and assessed as real estate on the assessment rolls.

(3) Procedures for issuance of an OTC Form 936 as a receipt for taxes paid are as follows:

(A) The county assessor will determine the assessment of the manufactured home apart from the real property and the other improvements thereon;

(B) The county assessor will determine the amount of taxes due upon the manufactured home apart from the real property and the other improvements thereon;

(C) The county assessor will determine the valuation and assessment of the manufactured home for any prior years omitted and calculate the taxes due on the manufactured home for those prior years;

(D) The county assessor will complete the required Manufactured Home Certificate 936 (OTC Form 936) and forward to the county treasurer;

(E) The county treasurer will add any delinquent taxes due on the manufactured home as described in Section 710:10-9-23;

(F) The county treasurer, upon the collection of all taxes due on the manufactured home, will sign the Manufactured Home Certificate 936 (OTC Form 936);

(G) The county assessor will assure that the applicant's signature (or written authorization to sign) is affixed to the Manufactured Home Certificate 936 (OTC Form 936);

(H) Only the completed Manufactured Home Certificate 936 (OTC Form 936) shall constitute the receipt for taxes paid.

(b)Repossession of a manufactured home valued and assessed as personal property.

(1) The requirements for obtaining an OTC Form 936 as a receipt for taxes paid on a repossessed manufactured home valued and assessed as personal property are set out in paragraphs (A) through (C) of this subsection. The repossessor of a manufactured home will have thirty (30) days from the date of the repossession affidavit to comply with the terms of this subsection.

(A) The repossessor must be a holder of a perfected security interest on the manufactured home;

(B) The repossessor or the agent must be lawfully repossessing a manufactured home; or

(C) The manufactured home is valued and assessed as personal property and currently on the personal property assessment rolls.

(2) Procedures for issuance of an OTC Form 936 as a receipt for taxes paid are as follows:

(A) The county assessor will determine current valuation and assessment of the manufactured home;

(B) The county assessor will determine the taxes due for the current year;

(C) The county assessor will determine the valuation and assessment of the manufactured home for any prior years omitted and calculate the taxes due for those prior years;

(D) The county assessor will complete the required Manufactured Home Certificate 936 (OTC Form 936) and forward to the county treasurer;

(E) The county treasurer will add any delinquent taxes due on the manufactured home as described in 710:10-9-23;

(F) The county treasurer, upon the collection of all taxes due on the manufactured home, will sign the Manufactured Home Certificate 936 (OTC Form 936);

(G) The county assessor will assure that the applicant's signature (or written authorization to sign) is affixed to the Manufactured Home Certificate 936 (OTC Form 936);

(H) Only the completed Manufactured Home Certificate 936 (OTC Form 936) shall constitute the receipt for taxes paid.

Okla. Admin. Code § 710:10-9-20

Amended at 12 Ok Reg 2603, eff 6-26-95; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 19 Ok Reg 1205, eff 5-11-02

Amended by Oklahoma Register, Volume 34, Issue 24, September 1, 2017, eff. 9/11/2017