Okla. Admin. Code § 710:10-9-24 - Personal property tax lien against a manufactured home

(a) Payment of taxes on manufactured home. The Ad Valorem Tax Code allows the holder of a perfected security interest to pay the delinquent taxes of the repossessed manufactured home separate and apart from the land and other improvements. (See: 68 O.S. § 2913)

(b) Household personal property liens. Manufactured homes will become subject to personal property liens, including household property liens, once the personal property is entered upon the personal property lien docket by the treasurer.

(c) Policy statement; appraisal of manufactured homes. The county assessor should include all built-in appliances and permanent fixtures with the valuation and assessment of the manufactured home, and not with the household personal property valuation and assessment.

Notes

Okla. Admin. Code § 710:10-9-24

Amended at 12 Ok Reg 2603, eff 6-26-95