{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2813","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2813","heading":"Manufactured homes - Listing, assessment and payment of","body":"tax.\n\nA. On the first day of January of each year, the county\n\nassessor of the county in which a manufactured home is located shall\n\nlist, assess and tax such manufactured home as required by the\n\nprovisions of Section 2812 of this title and the Ad Valorem Tax\n\nCode.\n\nB. In addition to the other requirements prescribed by law for\n\nthe listing and assessing of real property pursuant to the\n\nprovisions of the Ad Valorem Tax Code, when listing the value of\n\nreal property on which a manufactured home is located and owned by\n\nthe person owning the manufactured home and when listing the value\n\nof the improvements thereon, the county assessor shall separately\n\ndescribe and identify the value of the manufactured home apart from\n\nother real property and the value of the other improvements thereon.\n\nThe value of the real property, the manufactured home, and the other\n\nimprovements shall be shown separately.\n\nC. Except as authorized by subsection E of this section, when a\n\nmanufactured home is moved, or whenever title to a manufactured home\n\nis transferred, any county treasurer shall collect all ad valorem\n\ntaxes due for the current calendar year and all delinquent taxes due\n\nand owing prior to the change of title or location and shall issue a\n\nreceipt of taxes paid, which shall be a Form 936, and a tax payment\n\ndecal. These transactions may be handled by mail or facsimile\n\ntransmission at the option of the taxpayer, except for tax payments\n\nwhich shall be handled either by mail or in person.\n\nD. After issuance of a receipt of taxes paid and a decal\n\npursuant to the provisions of subsection C of this section and after\n\nnotification by the county treasurer of such payment, the county\n\nassessor of the county in which the manufactured home is located\n\nshall furnish to the county assessor of the county where the\n\nmanufactured home is to be located, the following information:\n\n1. The name of the owner of the manufactured home;\n\n2. The serial number or identification number of the\n\nmanufactured home;\n\n3. The registration number given to the manufactured home by\n\nService Oklahoma;\n\n4. The address or legal description where the manufactured home\n\nis to be located;\n\n5. The actual retail selling price of the manufactured home,\n\nexcluding Oklahoma state taxes; and\n\n6. Any other information necessary to enable the county\n\nassessor to list and assess the proper ad valorem taxes for the\n\nmanufactured home for the following year.\n\nE. 1. When lawfully repossessing a manufactured home which has\n\nbeen listed and assessed as real property pursuant to the provisions\n\nof subsection A of Section 2812 of this title, a holder of a\n\nperfected security interest in the home is authorized to pay the ad\n\nvalorem taxes for the full current year and any registration fees or\n\nad valorem taxes which may be due for any prior year on the\n\nmanufactured home based on the assessed value of the home pursuant\n\nto the provisions of subsection B of this section apart from other\n\nreal property and the other improvements thereon. When lawfully\n\nrepossessing a manufactured home which has been listed and assessed\n\nas personal property pursuant to the provisions of subsection B of\n\nSection 2812 of this title, a holder of a perfected security\n\ninterest in the home is authorized to pay the ad valorem taxes for\n\nthe full current year and any registration fees or ad valorem taxes\n\nwhich may be due for any prior years. The county treasurer shall\n\nissue a receipt of taxes paid to said holder and a decal showing the\n\npayment of such taxes. Such receipt shall be issued notwithstanding\n\nthe existence of a tax sale certificate issued as a result of a tax\n\nsale to a purchaser of property upon which a manufactured home is\n\nlocated and for which the holder of a perfected security interest\n\nmakes payment as authorized by this subsection. Such receipt shall\n\nbe issued if the procedures prescribed by Section 3106 of this title\nof such taxes. Such receipt shall be issued notwithstanding\n\nthe existence of a tax sale certificate issued as a result of a tax\n\nsale to a purchaser of property upon which a manufactured home is\n\nlocated and for which the holder of a perfected security interest\n\nmakes payment as authorized by this subsection. Such receipt shall\n\nbe issued if the procedures prescribed by Section 3106 of this title\n\nare followed. If a tax sale certificate has been issued as required\n\nby law and the notice of sale contained the statement concerning the\n\nright of a secured party to repossess the manufactured home, the\n\namount of taxes paid by the holder of the security interest shall be\n\nrefunded to the holder of the tax sale certificate. The receipt\n\nshall be evidence of payment of the ad valorem taxes for purposes of\n\nobtaining a permit. Service Oklahoma shall issue a permit\n\nimmediately to the holder of a perfected security interest or\n\nlicensed representative thereof, if the holder or representative is\n\nbonded by the state, to move the manufactured home to a secure\n\nlocation with a repossession affidavit. However, all excise taxes\n\nand ad valorem taxes due on such a manufactured home shall be\n\nrequired to be paid within thirty (30) days of the issuance of the\n\npermit. A certificate of title for a manufactured home shall not be\n\nissued pursuant to a repossession prior to the furnishing of proof\n\nsatisfactory to Service Oklahoma or the licensed operator that all\n\nad valorem taxes due have been paid. If the home is subject to\n\nregistration pursuant to the provisions of the Oklahoma Vehicle\n\nLicense and Registration Act, the holder of a perfected security\n\ninterest in a manufactured home may repossess the manufactured home\n\nand transport the manufactured home within the state for the purpose\n\nof securing the property after registering the manufactured home\n\npursuant to the provisions of Section 1113 or 1117 of Title 47 of\n\nthe Oklahoma Statutes.\n\n2. The county assessor shall issue a special waiver and a\n\ncommercial move affidavit for the second through the sixth day of\n\nthe first month of the following year to allow a manufactured home\n\nwhich is used for commercial purposes to be moved during the first\n\nfive (5) days in January without a Form 936 or a tax decal. All\n\nregistration fees, excise taxes or ad valorem taxes due on the\n\nmanufactured home shall be required to be paid within thirty (30)\n\ndays of the issuance of the special waiver and commercial move\n\naffidavit. A business entity applying for a special waiver and a\n\ncommercial move affidavit pursuant to this paragraph shall provide\n\nthe county assessor with the information required by subsection B of\n\nSection 14-103D of Title 47 of the Oklahoma Statutes. No individual\n\ncounty assessor shall issue any business entity more than ten\n\nspecial waivers and commercial move affidavits in a calendar year.\n\nAs used in this paragraph, \"manufactured home used for commercial\n\npurposes\" means a manufactured home owned by any lawfully recognized\n\nbusiness entity the primary purpose of which is to provide temporary\n\nhousing for the employees or contractors of such business entity.\n\nF. 1. The decal shall be affixed to the manufactured home\n\nlicense plate as evidence of the ad valorem tax paid and shall\n\nremain on the license plate, which shall be affixed to the exterior\n\nof the manufactured home, while the manufactured home is in transit.\n\n2. It shall be a misdemeanor for any person to transport or\n\ncause to be transported a manufactured home without the decal\n\naffixed as required by this section or without a special waiver and\n\naffidavit as provided in subsection E of this section.\n\n3. The decal issued pursuant to subsection C of this section\n\nshall be of such size, color, design and numbering as Service\n\nOklahoma may direct. The tax payment decals shall be made with\n\nreflectionized material so as to provide effective and dependable\ne without the decal\n\naffixed as required by this section or without a special waiver and\n\naffidavit as provided in subsection E of this section.\n\n3. The decal issued pursuant to subsection C of this section\n\nshall be of such size, color, design and numbering as Service\n\nOklahoma may direct. The tax payment decals shall be made with\n\nreflectionized material so as to provide effective and dependable\n\nbrighteners during the service period for which the tax payment\n\ndecal is issued. Service Oklahoma shall issue such tax payment\n\ndecals to the various county treasurers of the state in order for a\n\nmanufactured home owner or repossessor to move the manufactured\n\nhome.","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":"0dd7cf08c0262a84010ac6afde138416877c3e5cab809cea82da13f66e486a8a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2812","next":"us-ok/okla.-stat.-tit.-68-68-2814"},"notice":"GroundRules: Original legal text. Not legal advice."}