Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-0770 - Real and Personal Manufactured Dwellings to be Assessed in Like Manner
Universal Citation: OR Admin Rules 150-308-0770
Current through Register Vol. 63, No. 9, September 1, 2024
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.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 308.875
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
