SECTION 710:10-9-2. License plates and decal (initial and annual) for manufactured homes

(a)   Requirements to obtain license plate. The following manufactured homes shall require a license plate:

(1)   Any manufactured home entering Oklahoma requiring registration under the Motor Vehicle Code, or establishing taxable situs;

(2)   Any manufactured home previously registered and subject to ad valorem taxation as provided by law;

(3)   Any manufactured home which remains in Oklahoma for a period in excess of sixty (60) days; and

(4)   Any manufactured home with taxable situs in Oklahoma which has not applied for registration and a certificate of title under the Motor Vehicle Code as required by law.

(b)   Initial decal requirement.

(1)   The initial decal will be affixed to the license plate which is issued by the motor licensing agent (commonly referred to as a tag agent). Thereafter, the decal will be issued on an annual basis by the county treasurer. New or used manufactured homes entering Oklahoma will receive a license plate and validation decal upon registering with the Motor Vehicle Division of the Oklahoma Tax Commission.

(2)   The initial decal will be issued with the license plate as follows:

(A)   If the manufactured home is not moving, the taxpayer is required to obtain a Manufactured Home Certificate 936 (OTC Form 936) from the county assessor of the county in which the manufactured home was assessed and taxed;

(B)   The taxpayer should bring his registration papers and certificate of title to the county assessor's office and then to the treasurer's office to complete the Manufactured Home Certificate 936 (OTC Form 936);

(C)   The county treasurer shall collect all current and delinquent ad valorem taxes due on the manufactured home and any delinquent special assessments due before issuance of a Manufactured Home Certificate 936 (OTC Form 936);

(D)   The cost of the license plate will be $1.00. An additional $1.25 may be charged for a license plate purchased from a motor license agent (commonly referred to as a tag agent) as a processing fee for a total cost of $2.25.

(3)   The decal shall be obtained on an annual basis from the county treasurer in the county in which the manufactured home is located as follows:

(A)   The taxpayer must pay all current and delinquent ad valorem taxes levied on the manufactured home and any delinquent special assessments due.

(B)   The county treasurer then shall issue the decal as prescribed by the Motor Vehicle Division of the Oklahoma Tax Commission.

(4)   If the manufactured home is to be moved, the taxpayer shall be charged a registration fee by the motor license agent, in lieu of current ad valorem tax.

[Source: Amended at 13 Ok Reg 3093, eff 7-11-96; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 19 Ok Reg 1205, eff 5-11-02; Amended at 35 Ok Reg 2035, eff 9-14-18]