Section 308.865 – Notice and payment of taxes before movement of mobile modular unit.
(1) A person may not move a mobile modular unit to a new situs within the same county or outside the county until the person has: (a) Given notice of the move to the county tax collector; and (b) Paid all property taxes and special assessments for the current tax year and all outstanding delinquent […]
Section 308.866 – Definition of “mobile modular unit”; statement of value; receipt.
(1) As used in ORS 308.865 and this section, “mobile modular unit” means a prefabricated structure that is more than eight and one-half feet wide, is used for commercial or business purposes and is capable of being moved on the highway. (2) The owner as of January 1 of each year of a mobile modular […]
Section 308.875 – Manufactured structures classified as real or personal property; effect of classification on other transactions.
If the manufactured structure and the land upon which the manufactured structure is situated are owned by the same person, the assessor shall assess the manufactured structure as real property. If the manufactured structure is owned separately and apart from the land upon which it is located, the assessor shall assess and tax the manufactured […]
Section 308.880 – Travel or special use trailer eligible for ad valorem taxation upon application of owner.
(1) The owner of any travel trailer described in ORS 801.565 that is being used either as a permanent home or for other than recreational purposes may apply to the assessor in the county in which it has situs to have the travel trailer assessed for ad valorem taxation. If the assessor determines that the […]
Section 308.885 – Determination of real market value of manufactured structure without physical appraisal.
Each year that a physical appraisal is not made of a manufactured structure, the assessor shall consider the value of the manufactured structure, and shall apply uniform depreciation or trending factors, if necessary to arrive at the real market value of manufactured structures of a like class. [1971 c.529 §15; 1991 c.459 §173]