Section 820.520 – Travel or special use trailer assessed as manufactured structure; effect of ceasing to be used as permanent home.
When a travel trailer or special use trailer ceases to be assessed under the ad valorem tax laws of this state as a manufactured structure under ORS 308.880, the trailer must be registered and licensed as a travel trailer or special use trailer. [1983 c.338 §783; 1985 c.16 §379; 1993 c.18 §171; 1993 c.696 §11; […]