§47-1119. Manufactured home - Information to be furnished county assessor in county of location.

47 OK Stat § 47-1119 (2019) (N/A)
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Upon proper registration and receipt of a certificate of title pursuant to the provisions of Section 1117 of this title by the person owning a new or used manufactured home, the Oklahoma Tax Commission shall furnish by June 1 and by December 31 of each year to the county assessor in the county in which the manufactured home is or is to be located the following information:

1. The name of the owner of the manufactured home;

2. The serial number or identification number of the manufactured home;

3. The legal description, the address, or the location where the manufactured home is to be located;

4. The actual retail selling price of the manufactured home, excluding Oklahoma state taxes;

5. The registration number issued for the manufactured home; and

6. Any other information necessary to enable the county assessor to list and assess the proper ad valorem tax required by Section 2801 et seq. of Title 68 of the Oklahoma Statutes. If ownership of such a manufactured home has passed by operation of law and a new certificate of title has been issued for such home, the Tax Commission shall also furnish such information to the appropriate county assessors.

Added by Laws 1985, c. 179, § 22, operative July 1, 1985. Amended by Laws 1985, c. 238, § 2, emerg. eff. July 8, 1985; Laws 1988, c. 80, § 4, eff. Jan. 1, 1989; Laws 1997, c. 192, § 4, eff. Jan. 1, 1998.