Or. Admin. R. 150-308-0750 - Payment of Taxes on Manufactured Structure That Allows Change from Real Property to Personal Property Status

Current through Register Vol. 61, No. 4, April 1, 2022

When a manufactured structure that is currently assessed as real property under ORS 308.875 is being moved, the tax collector must allocate the taxes between the manufactured structure and the remainder of the property. The full payment of the taxes on the value attributable to the manufactured structure releases the manufactured structure from the property tax lien.

Notes

Or. Admin. R. 150-308-0750
RD 5-1996, f. 12-23-96, cert. ef. 12-31-96; REV 7-2005, f. 12-30-05, cert. ef. 1-1-06; Renumbered from 150-308.865, REV 59-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 308.865

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