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.
Statutory/Other Authority
ORS 305.100
Statutes/Other Implemented
ORS 308.875
History
Renumbered from 150-308.875-(B), REV 59-2016, f. 8-13-16, cert. ef. 9-1-16
RD 6-1993, f. 12-30-93, cert. ef. 12-31-93
RD 11-1990, f. 12-20-90, cert. ef. 12-31-90