SECTION 710:10-9-18. Required registration information; duties of county assessor and treasurer

(a)   Upon the registration of a manufactured home in the State of Oklahoma, the Oklahoma Tax Commission will collect the following information and enter into its computer system:

(1)   The name and address of the owner of the manufactured home;

(2)   The serial number or vehicle identification number (VIN) of the manufactured home;

(3)   The registration number (Title number) given to the manufactured home by the Motor Vehicle Division of the Oklahoma Tax Commission;

(4)   The Tag number/validation decal number;

(5)   The situs (physical address) or legal description where the manufactured home is to be located;

(6)   The actual retail selling price of the manufactured home, excluding Oklahoma state taxes; and

(7)   Any other information necessary to enable the county assessor to list and assess the proper ad valorem taxes for the manufactured home for the following year.

(b)   The county treasurer, in cooperation with the county assessor, shall transmit a quarterly report of all decaled manufactured homes listed on the tax roll of the county.

(1)   The information shall be transmitted either on a form prescribed by the Oklahoma Tax Commission, or by computerized data compatible with the Oklahoma Tax Commission computer and formatted as prescribed by the Oklahoma Tax Commission.

(2)   Information submitted to the Oklahoma Tax Commission shall be as follows:

(A)   Title number;

(B)   Vehicle identification number (VIN);

(C)   Decal number; and

(D)   Tag number.

[Source: Amended at 12 Ok Reg 2603, eff 6-26-95]