Or. Admin. R. 150-308-0770 - Real and Personal Manufactured Dwellings to be Assessed in Like Manner

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

All manufactured dwellings are assessable.

(1) Under ORS 308.875, the owner of a personal property manufactured dwelling need not file a personal property return on the structure.

(2) The personal property assessment cancellation provided in ORS 308.250 does not apply to such dwellings.

(3) They shall be assessed at 100 percent of real market value.

Notes

Or. Admin. R. 150-308-0770

RD 11-1990, f. 12-20-90, cert. ef. 12-31-90; RD 6-1993, f. 12-30-93, cert. ef. 12-31-93; Renumbered from 150-308.875-(B), REV 59-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 308.875