Property Subject to Taxation

ORS 307.021
Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311


As used in this chapter and ORS chapters 305, 308, 310 and 311, “manufactured structure” means:

(1)

A manufactured dwelling as defined in ORS 446.003 (Definitions for ORS 446.003 to 446.200 and 446.225 to 446.285 and ORS chapters 195, 196, 197, 215 and 227);

(2)

A structure that would meet the definition of “manufactured dwelling” in ORS 446.003 (Definitions for ORS 446.003 to 446.200 and 446.225 to 446.285 and ORS chapters 195, 196, 197, 215 and 227) except that the structure is being used for other than residential purposes;

(3)

A prefabricated structure, as defined in ORS 455.010 (Definitions for ORS chapter 455), that is relocatable and more than eight and one-half feet wide; and

(4)

A recreational vehicle, as defined in ORS 174.101 (“Manufactured structure,” “recreational vehicle” defined), that is more than eight and one-half feet wide. [2019 c.585 §15; 2019 c.585 §15a]
Chapter 307

Atty. Gen. Opinions

Validity of ad valorem and severance taxation of logs destined for export, (1975) Vol 37, p 427; application of Article XI, section 11b of Oregon Constitution to this chapter, (1990) Vol 46, p 388

Law Review Citations

5 EL 516 (1975)


Source

Last accessed
Jun. 26, 2021