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:


A manufactured dwelling as defined in ORS 446.003 (Definitions for ORS 446);


A structure that would meet the definition of “manufactured dwelling” in ORS 446.003 (Definitions for ORS 446) except that the structure is being used for other than residential purposes;


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


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]


Last accessed
May 30, 2023