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.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 308.865

History

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