SECTION 710:10-9-25. Tax warrant; unauthorized moving of manufactured home to another county

  The following procedure shall apply in the event of unauthorized moving of a manufactured home.

(1)   The county assessor will upon request notify the county treasurer of the following information available upon locating the real and personal property of the owner of a manufactured home that is entered upon the personal tax lien docket;

(A)   The legal description of any real property located in the county;

(B)   The location of any personal property located in the county;

(2)   The county treasurer shall forward a copy of the record of an existing personal tax lien, with a demand that a warrant be issued, to the county treasurer of the county where the delinquent taxpayer resides, the delinquent manufactured home is located, or any other real or personal property of the taxpayer is located.

(3)   The county treasurer of the county to which the personal tax lien and demand are forwarded will complete the statutory procedure as follows:

(A)   A tax warrant will be issued for the collection of delinquent personal property taxes to the sheriff of that county;

(B)   The tax warrant shall command the sheriff to collect the taxes due, with interest, penalties and cost.

(4)   The sheriff will execute the tax warrant by levy upon the taxpayer as follows:

(A)   A sheriff's sale of the manufactured home subject to any perfected security interest, liens, and encumbrances which are prior to the personal tax lien;

(B)   A sheriff's sale of the manufactured home unless exempt from sale as the principal residence of the delinquent taxpayer pursuant to 31 O.S. §1(A)(2);

(C)   A sheriff's sale of other personal property of the delinquent taxpayer unless exempt pursuant to 31 O.S. §1, as homestead personal property;

(D)   A sheriff's sale of all real property, if the sale of personal property is insufficient to cover taxes, interests and costs, unless exempt as the homestead of the delinquent taxpayer pursuant to 31 O.S. §1(A)(1).

(5)   The tax warrant shall be returned by the sheriff within sixty (60) days after its issuance.

(6)   Upon receiving the total amount due from the sheriff, the county treasurer shall release the personal tax lien and forward the sum, less the lawful fees for collection, to the treasurer of the county where the tax lien originated.

(7)   The county treasurer will use substantially the same procedure as outlined in this section for levy and execution within a county on personal tax liens. (See: 68 O.S. §3103)

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