Okla. Admin. Code § 710:10-9-9

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

Section 710:10-9-9 - Homestead exemption requirements; improper registration of title

(a)Qualification for homestead. An owner of a manufactured home may apply for homestead exemption if all the following requirements are met:

(1) The land and the manufactured home are in the ownership of the same person; or,

(2) The applicant for homestead exemption is residing in a manufactured home that is owned by someone else. The applicant must own the land that the manufactured home is located on to qualify for homestead exemption. The owner or agent of the owner must render the manufactured home to the county assessor as personal property; [See: OAC 710:10-9-10 and 710:10- 9-11] and,

(3) The owner of the land and manufactured home is residing upon the property and domicile thereon; and

(4) The owner meets the record ownership requirements for the land as set out in the Ad Valorem Tax Code to qualify for homestead exemption; and

(5) The land, improvements and manufactured home are valued and assessed as real property.

(b)Registration and certificate of title. The county assessor should refer any applicant for a homestead which presents improper registration of title to a licensed operator before approving the homestead application with an OTC Form 936 for proof of all taxes paid.

Okla. Admin. Code § 710:10-9-9

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

Amended by Oklahoma Register, Volume 40, Issue 22, August 1, 2023, eff. 8/11/2023