{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2811","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2811","heading":"Manufactured homes not registered or assessed for ad","body":"valorem taxation - Listing and assessment - Proof of registration\n\nand payment of taxes - Exemptions.\n\nA. Upon locating a manufactured home which is not registered as\n\nrequired pursuant to the provisions of Title 47 of the Oklahoma\n\nStatutes or is not listed and assessed for ad valorem taxation\n\npursuant to the provisions of the Ad Valorem Tax Code, the county\n\nassessor of the county in which the manufactured home is located\n\nshall list and assess the manufactured home, and place the home on\n\nthe tax rolls as required by law. The county assessor shall cause\n\nsuch manufactured home to be entered on the assessment rolls and tax\n\nrolls for the year or years not to exceed three (3) years omitted\n\npursuant to the provisions of Section 2844 of this title whether or\n\nnot such manufactured home had situs in such county on January 1 of\n\nthe year in which the manufactured home was located. No\n\nmanufactured home shall be entered upon the assessment roll of any\n\ncounty for an assessment year in which the manufactured home was\n\npreviously assessed for ad valorem taxation in such county or any\n\nother county of this state. The county assessor may use the\n\nfollowing method to determine the fair cash value of such a\n\nmanufactured home:\n\n1. If a bill of sale is provided to the county assessor, the\n\nactual consideration reflected thereon may be used as the fair cash\n\nvalue; or\n\n2. If a bill of sale is not provided to the county assessor,\n\nthe total delivered price may be used as the fair cash value,\n\ndepreciated at a rate of ten percent (10%) per year for the first\n\nthree (3) years of age of such manufactured home and at a rate of\n\nthree percent (3%) per year for each year thereafter until\n\naccumulated depreciation shall equal eighty percent (80%), after\n\nwhich the depreciated fair cash value shall remain at such level.\n\nB. The county assessor of the county in which a manufactured\n\nhome is located shall require satisfactory proof of registration,\n\npayment of ad valorem taxes and excise taxes on a manufactured home.\n\nAn ad valorem tax receipt for a manufactured home presented as\n\nevidence of payment of ad valorem taxes for such home shall be\n\nconclusive as to proper payment of ad valorem taxes upon such home\n\nfor all assessment years preceding the year of the receipt by the\n\ncounty issuing such receipt.\n\nC. Any person owning a manufactured home and refusing to show\n\nsatisfactory proof of registration of such manufactured home\n\npursuant to the provisions of this section or payment of ad valorem\n\ntaxes pursuant to the provisions of the Ad Valorem Tax Code upon\n\ndemand by the county assessor of the county in which the\n\nmanufactured home is located, upon conviction, shall be guilty of a\n\nmisdemeanor.\n\nD. A used manufactured home held for resale, on a sales lot, by\n\na licensed manufactured housing dealer on January 1, shall be exempt\n\nfrom ad valorem taxation and the dealer shall be required to obtain\n\na current certificate of title and registration decal for the\n\nmanufactured home. A purchaser of a used manufactured home held for\n\nresale for which a certificate of title and registration decal has\n\nbeen obtained shall provide to the county assessor of the county in\n\nwhich the home is to be located the information specified in\n\nsubsection G of Section 2813 of this title. The manufactured home\n\nshall not be subject to ad valorem taxation until the first January\n\n1 date following the date of purchase.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"a29e3342a7e0bec9f103fff1f502bd0fd412f2c7b557e138f16dd0d7c9bb97f8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-281","next":"us-ok/okla.-stat.-tit.-68-68-2812"},"notice":"GroundRules: Original legal text. Not legal advice."}