Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-0750 - Payment of Taxes on Manufactured Structure That Allows Change from Real Property to Personal Property Status
Universal Citation: OR Admin Rules 150-308-0750
Current through Register Vol. 63, No. 9, September 1, 2024
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.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 308.865
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