Okla. Stat. tit. 68, § 68-2812: Manufactured homes - Locus of listing and assessment -

Transmission of information.

A. Subject to the provisions of subsection B of Section 2813 of

this title, a manufactured home which is located on land owned by

the owner of the manufactured home shall be listed and assessed in

the county in which it is located for ad valorem taxation as real

property pursuant to the provisions of the Ad Valorem Tax Code. The

person owning and residing in such manufactured home may apply for

homestead exemption. The county assessor shall approve the

application of such person if all requirements of law for such

exemption have been met.

B. A manufactured home which is located on land not owned by

the owner of the manufactured home shall be listed and assessed in

the county in which it is located for ad valorem taxation as

personal property pursuant to the provisions of the Ad Valorem Tax

Code.

C. Each year that a manufactured home is subject to ad valorem

taxes as provided by law, the county assessor and the county

treasurer shall transmit the information relating to ad valorem tax

payment to the Oklahoma Tax Commission, which shall identify the

manufactured home and record the payment in the computer data system

provided for by Section 1113 of Title 47 of the Oklahoma Statutes.

The county assessor and treasurer of each county shall provide such

information as may be required in order to implement the provisions

of this section.