Statutes, codes, and regulations
Oregon Administrative Code
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

Or. Admin. Code § 150-308-0750

Download
PDF
Current through Register Vol. 63, No. 11, November 1, 2024
Section 150-308-0750 - Payment of Taxes on Manufactured Structure That Allows Change from Real Property to Personal Property Status

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.

Or. Admin. Code § 150-308-0750

RD 5-1996, f. 12-23-96, cert. ef. 12-31-96; REV 7-2005, f. 12-30-05, cert. ef. 1-1-06; Renumbered from 150-308.865, REV 59-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 308.865