Okla. Admin. Code § 710:10-9-8

Current through Vol. 42, No. 7, December 16, 2024

Section 710:10-9-8 - Manufactured homes subject to ad valorem assessment on real property; real property assessment records

(a)Property subject to this regulation. A manufactured home which is located on land owned by the owner of the manufactured home is subject to real property assessment.

(b)Separation of records of value kept by county assessor. [See : 68 O.S. § 2813(B) ] Records kept by the county assessor must comply with the following:

(1) The calculation of fair cash value will be located in a area on the record separate and apart from other improvement calculations.

(2) Compliance with this Section is met if the manufactured home is separately described and the value is set out separately from the land and other improvements located on the property.

(3) The Vehicle Identification Number (VIN) must be shown on an assessment record.

(c)Applicability of this Section. The requirements of this Section are subject to any superseding legislation or rulemaking governmental subdivision created by law to regulate the valuation and assessment of manufactured homes.

Okla. Admin. Code § 710:10-9-8

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