Okla. Admin. Code § 260:135-7-93
Current through Vol. 42, No. 4, November 1, 2024
A manufactured home on a used dealer's lot on January 1st of any year is exempt from Ad Valorem assessment but must be titled and registered for the full year. Failure to do so before February 1st of that year results in a delinquent registration penalty assessment in the amount described under OAC 260:135-7-88(a).
Okla. Admin. Code § 260:135-7-93