{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2812","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2812","heading":"Manufactured homes - Locus of listing and assessment -","body":"Transmission of information.\n\nA. Subject to the provisions of subsection B of Section 2813 of\n\nthis title, a manufactured home which is located on land owned by\n\nthe owner of the manufactured home shall be listed and assessed in\n\nthe county in which it is located for ad valorem taxation as real\n\nproperty pursuant to the provisions of the Ad Valorem Tax Code. The\n\nperson owning and residing in such manufactured home may apply for\n\nhomestead exemption. The county assessor shall approve the\n\napplication of such person if all requirements of law for such\n\nexemption have been met.\n\nB. A manufactured home which is located on land not owned by\n\nthe owner of the manufactured home shall be listed and assessed in\n\nthe county in which it is located for ad valorem taxation as\n\npersonal property pursuant to the provisions of the Ad Valorem Tax\n\nCode.\n\nC. Each year that a manufactured home is subject to ad valorem\n\ntaxes as provided by law, the county assessor and the county\n\ntreasurer shall transmit the information relating to ad valorem tax\n\npayment to the Oklahoma Tax Commission, which shall identify the\n\nmanufactured home and record the payment in the computer data system\n\nprovided for by Section 1113 of Title 47 of the Oklahoma Statutes.\n\nThe county assessor and treasurer of each county shall provide such\n\ninformation as may be required in order to implement the provisions\n\nof this section.","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":"b02ccaed105b8693ddaaf39776574605b88af63f91457972d7af393baf1f4a4c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2811","next":"us-ok/okla.-stat.-tit.-68-68-2813"},"notice":"GroundRules: Original legal text. Not legal advice."}