SECTION 710:60-3-131. Manufactured homes generally subject to ad valorem assessment

Latest version.

  Since January 1, 1985, all existing manufactured homes have been subject to assessment for real property or personal property ad valorem taxes by the county assessor except for:
(1)   Nonresident serviceman's manufactured home.
(2)   Manufactured home brought into this State.
(3)   New manufactured homes.
(4)   Manufactured homes on a dealers lot.

[Source: Added at 8 Ok Reg 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff 6-12-92]

                    
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