Okla. Admin. Code § 260:135-7-135

Current through Vol. 42, No. 4, November 1, 2024

Section 260:135-7-135 - Manufactured homes generally subject to ad valorem assessment

Since January 1, 1985, all existing manufactured homes have been subject to assessment for real property or personal property ad valorem taxes by the county assessor except for:

(1) Nonresident serviceman's manufactured home.

(2) Manufactured home brought into this State.

(3) New manufactured homes.

(4) Manufactured homes on a dealers lot.

Okla. Admin. Code § 260:135-7-135

Transferred from 710:60-3-131 by HB 3419 (2022), eff. 5/19/2022