Okla. Admin. Code § 710:10-9-13

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

Section 710:10-9-13 - Adding manufactured homes omitted in previous years to assessment and tax rolls

The procedure for adding manufactured homes to the ad valorem assessment and tax rolls, which has been omitted for previous years, shall be as follows: [See: Attorney General Opinion 00-23]

(1)Notice of assessment. The county assessor shall value the omitted manufactured home and give notice as prescribed by law.

(2)Certificate of assessment (Extension of taxes against tax rolls). The county assessor will complete a certificate of assessment of omitted property. Thereafter, the county assessor will forward the certificate of assessment to the county treasurer.

(3)Calculation. Calculation of taxes due is made in the following fashion:

(A) A fair cash value is to be placed on the manufactured home for each of the years omitted.

(B) The fractional assessment percentage of the years omitted is to be applied to the fair cash value of the years omitted.

(C) The mill levy of the appropriate years omitted is to be placed against the assessment for that particular year.

(D) If the manufactured home is omitted for more than one year, a certificate of assessment of omitted property will be calculated by the county assessor.

(E) The assessor will place the amount of taxes due upon the appropriate tax roll. The amounts will be noted by the year omitted. The treasurer will prepare a separate tax statement for each taxable year.

(4)Proper mill levy. The prior year(s) taxes will be calculated using the mill levy for the year omitted from the assessment and tax roll. The current year taxes will be calculated using the preceding year's mill levy unless the excise board has set the mill levy for the current year.

Okla. Admin. Code § 710:10-9-13

Amended at 12 Ok Reg 2603, eff 6-26-95; Amended at 21 Ok Reg 2563, eff 6-25-04