Manufactured Home Quick Reference Guide - January 2018 Ad Valorem Division Oklahoma Tax Commission - OK.gov

 
Manufactured Home Quick Reference Guide - January 2018 Ad Valorem Division Oklahoma Tax Commission - OK.gov
Manufactured Home
Quick Reference Guide

     Ad Valorem Division
  Oklahoma Tax Commission
        January 2018
Manufactured Home Quick Reference Guide - January 2018 Ad Valorem Division Oklahoma Tax Commission - OK.gov
Manufactured Home Quick Reference Guide - January 2018 Ad Valorem Division Oklahoma Tax Commission - OK.gov
MANUFACTURED HOME QUICK REFERENCE GUIDE INDEX
             Other statutory cita ons listed for reference purposes only and may not be contained in this publica on.

SUBJECT:
Ac ve duty non-resident military…………………………………………………..……………………………………………………………………………….3
Ac ve duty military………….…………………………………………………………………………………………..……………………………………………...18
Ad Valorem assessment………………………………………………………………………………………………………………………………………………..25
Affidavit for transfer when assigned tle is lost……………………………………………………………………………………..………………..48;14
Affidavit for body change on tle…………………………………………………………………………………………………..……………………………..47
Applica on Access to OTC Confiden al Reports/MV Manufactured Homes Info……………………………...…………………….…….55
Applica on for reinstatement of tle………………………………………………………………………………………………………………..……..49;22
Applica on for tle cancella on……………………………………………………………………………………………………………………..…………...42
Applica on for duplicate tle………………………………………………………………………………………………….……………………..…………….46
Assessed as real property………………………………………………………………………………………………………………………………..………..….17
Calendar year registra on (non-staggered)………………………………………………………………………………………………………..…….....15
Cancella on of tle…………………………………………………………………………………………………………………………………………..…..……..19
      Approval/disapproval…………………………………………………………………………………………………………………………..…………..23
      Title cancella on MV rules………………………………………………………………………………………………………………..……………..26
      Cancella on, conversion to real estate…………………………………………………………………………………………………………..….7
      Title cancella on fee receipt…………………………………………………………………………………………………………………..………..19
      Original tle cancella on…………………………………………………………………………………………………………………..……………..20
      Using an MSO……………………………………………………………………………………………………………..……………….…………..8;20;21
      Title from another state…………………………………………………………………………………………………………….………………..…..20
      Lost tle……………………………………………………………………………………………………………………………………..…………………….21
      Lien release………………………………………………………………………………………………………………………………..………….………...21
      Unsuccessful tle cancella on……………………………………………………………………………………………………..…………………..21
      Reinstatement of cancelled tle……………………………………………………...……………………………………….…………………26;22
Collec on of tax…………………………………………………………………………………………………………………………………..……………………....31
Collec on of tax in another county…………………………………………………………………………………………………..…………………….……...5
Commercial trailers…………………………………………………………………………………………………………………………..………………………….33
      Non-commercial trailers………………………………………………………………………………………………….…...………………………….33
      Special move affidavit & waiver……………………………………………………………………………………………..…………………………..4
Dealers…………………………………………………………………………………………………………………………………………………………………..……..17
      License plates……………………………………………………………………………………………….………………………………………………….15
      Title and registra on, new and used…………………………………………………………………………………………………….……..17;18
      Moving…………………………………………………………………………………………………………………………………………………….……...18
      Title & registra on, new homes………………………………………….…………………………………………………………………………...18

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Manufactured Home Quick Reference Guide - January 2018 Ad Valorem Division Oklahoma Tax Commission - OK.gov
Dealer trades………………………………………………………………………………………………………………………………………………………………..50
Defini ons…………………………………………………………………………………………………………………………………………………………………….24
Double wide homes……………………………………………………………………………………………………………………………………………………...12
Duplicate tle………………………………………………………………………………………………………….…………………………………………………...16
Excise tax……………………………………………………………………………………………………………………………………………………………………...11
      Calcula on of excise tax…………………………………………………………………………………………………………………………………...12
Farm trailers………………………………………………………………………………………………………………………………………………………..…..33;34
FEMA trailers…………………………………………………………………………………………………………………………………..…………………………...34
Frequently asked ques ons…………………………………………………………………………………………………………………………………………..27
Forms………………………………………………………………………………………………………………………………………………………………….…..37-55
Form 936 and instruc ons……………………………………………………………………………………………………………………………….………37-38
General informa on, OTC Rules…………………………………………………………………………………………………………………………………….11
General and miscellaneous ques ons…………………………………………………………………………………………………………………………..32
In-lieu of ad valorem, Mobile Office…………………………………………………………………………………………………………………………….….3
License plate/registra on decal issue……………………………………………………………………………………………………………………………16
Loca on of VIN numbers………………………………………………………………………………………………………………………………………………...1
Manufactured Home Quick Reference chart for Motor License Agents…………………………………………………………………………..6
Mobile Office………………………………………………………………………………………………………………………………………………………….……...3
Modular Homes…………………………………………………………………………………………………………………………………………………………….31
Modular Home sales tax calcula on………………………………………………………………………………………………………………………….…...9
Motor Vehicle Division rules………………………………………………………………………………………………………………………………………….24
      Ad valorem assessment…………………………………………………………………………………………………………………………………...25
      Examples and applica ons………………………………………………………………………………………………………………………….…...25
      Cancella on of tle…………………………………………………………………………………………………………………………………………..25
      Reinstatement of tle………………………………………………………………………………………………………….……………………….....26
Motor License Agent, quick reference chart…………………………………………………………………………………………………………………...6
Motor vehicle tax stamps………………………………………………………………………………………………………………………………………………..3
Moving a manufactured home, general………………………………………………………………………………………………………………………..13
Moving for commercial purposes……………………………………………………………………………………………………………………………...4;13
New homes, used…………………………………………………………………………………..……………………………………………………………………….2
Non-expiring trailer tags………………………………………………………………………………………………………………………………………………...6
No ce to assessor of tle cancella on………………………………………………………………………………………………………………………….43
No ce to owner of an ac ve lien, tle cancella on………………………………………………………………………………………………….……45
Not previously tled in Oklahoma………………………………………………………………………………………………………….……………………..23
OTC Form 936…………………………………………………………………………………………………………………………………………….…...……...28;37
Previously tled in Oklahoma……………………………………………………………………………………………………………………………………….23
      Not tled in Oklahoma……………………………………………………………………………………………………………………………….…….23

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Manufactured Home Quick Reference Guide - January 2018 Ad Valorem Division Oklahoma Tax Commission - OK.gov
Reinstatement of tle………………………………………………………………………………………………………………….………………………………...8
Repossession or dealer trade……………………………………………………………………………………………………………………………………..4;30
Repossessions affidavit………………………………………………………………………………………………………………………………………………...39
Purchase price/valua on………………………………………………………………………………………………………………………………………………..9
Registra on, general……………………………………………………………………………………………………………………………………………………..13
Registra on penalty……………………………………………………………………………………………………………………………………………………...13
Registra on, name change……………………………………………………………………………………………………………..…………………………….14
Replacement license plate/decal………………………………………………………………………………………………………………………….……….16
Sales tax, modular homes…………………………………………………………………………………………………………………………………..…………..9
Storage liens………………………………………………………………………………………………………………………………………………………………...14
Surrender of tle, See Cancella on of tle
Titles/registra on, new homes………………………………………………………………………………………………………………………….………….18
Titles/registra on, used homes…………………………………………………………………………………………………………………………………....17
Transfer of ownership…………………………………………………………………………………………………………………………………………..……...14
Tribal tles…………………………………………………………………………………………………………………………………………………………………….27
Used homes, general…………………………………………………………………………………………………………………………………………….………..2
Valua on of home…………………………………………………………………………………………………………………………………………………………..9
Vehicle Iden fica on Number, VIN…………………………………………………………………………………………………………………………….1;12

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Manufactured Home Quick Reference Guide - January 2018 Ad Valorem Division Oklahoma Tax Commission - OK.gov
TABLE OF CONTENTS
Loca on of VIN Numbers…………………………………………………………………………………………………………………………………………….....1
New Manufactured Homes……………………………………………………………………………………………………………………………………………..2
Used Manufactured Homes…………………………………………………………………………………………………………………………….……………...2
Ac ve Duty Non-Resident Military…………………………………………………………………………………………………………………………….…...3
Motor Vehicle Tax Stamps……………………………………………………………………………………………………………………………………………...3
Registra on In-lieu of Ad Valorem
       Mobile Office……………………………………………………………………………………………………………………………………………………..3
Repossession or Dealer Trade………………………………………………………………………………………………………………………………………...4
Moving for Commercial Purposes…………………………………………………………………………………………………………………………………...4
Collec on of Tax in another County………………………………………………………………………………………………………………………………..5
Manufactured Home Quick Reference Chart (for motor license agents)…………………………………………………………………………6
Non-Expiring Trailer Tags………………………………………………………………………………………………………………………………………………..6
Manufactured Homes Title Surrender Conversion to Real Estate…………………………………………………………………………………...7
Cancella on of Title Using MSO……………………………………………………………………………………………………………………………………...8
Reinstatement of Title…………………………………………………………………………………………………………………………………………………….8
Sales Tax for Modular Homes………………………………………………………………………………………………………………………………………….9

                                    RULES & STATUTORY REFERENCE
GENERAL INFORMATION……………………………………………………………………………………………………………………………………………….11
       Purchase Price/Value of Manufactured Home………………………………………………………………………………………………….11
       Excise Tax………………………………………………………………………………………………………………………………………………………...11
       Excise Tax Calcula on……………………………………………………………………………………………………………………………………...12
       VIN Forma on by OTC Guidelines…………………………………………………………………………………………………………………….12
       Double Wide Manufactured Homes………………………………………………………………………………………………………………...12
       Moving a Manufactured Home………………………………………………………………………………………………………………………...13
MANUFACTURED HOME REGISTRATION……………………………………………………………………………………………………………………….13
       Registra on Penalty………………………………………………………………………………………………………………………………………...13
       Transfer of Ownership……………………………………………………………………………………………………………………………………..14
       Affidavit for Transfer When Assigned Title is Lost (OTC Form 777)…………………………………………………………………...14
       Adding or Dropping Name on a Manufactured Home Title……………………………………………………………………………….14
       Calendar Year Registra on (Non-Staggered)…………………………………………………………………………………………………….15
       New and Used Manufactured Home Dealer License Plates……………………………………………………………………………...15
       License Plate/Registra on Decal Issuance………………………………………………………………………………………………………..16
       Duplicate Cer ficate of Title……………………………………………………………………………………………………………………………..16
       Manufactured Homes Assessed as Real Property……………………………………………………………………………………………..17

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Manufactured Home Quick Reference Guide - January 2018 Ad Valorem Division Oklahoma Tax Commission - OK.gov Manufactured Home Quick Reference Guide - January 2018 Ad Valorem Division Oklahoma Tax Commission - OK.gov Manufactured Home Quick Reference Guide - January 2018 Ad Valorem Division Oklahoma Tax Commission - OK.gov Manufactured Home Quick Reference Guide - January 2018 Ad Valorem Division Oklahoma Tax Commission - OK.gov
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