SECTION 710:10-9-5. Exemption for persons in active military service-owned manufactured homes

(a)   Manufactured homes. The manufactured home of an active duty nonresident service person residing in the State of Oklahoma in compliance with military orders is exempt from ad valorem taxation and is to be registered with the Motor Vehicle Division of the Oklahoma Tax Commission annually for a fee of twenty dollars ($20.00). A U.S. Armed Forces Affidavit (OTC Form 779) must be submitted with the OTC copy of the registration receipt. Snapp v. Neal, 382 U.S. 398, 86 S.Ct. 485 (1966).

(b)   Personal property. Section 574 of the Civil Relief Act of 1940 exempts household personal property from ad valorem taxation for servicemen qualifying under this act.

(c)   When exemption not applicable. The provisions of (a) and (b) of this Section do not apply when a serviceman establishes residency by the filing of a homestead exemption.

[Source: Amended at 12 Ok Reg 2603, eff 6-26-95; Amended at 21 Ok Reg 2563, eff 6-25-04]