Source: https://www.oregonlaws.org/ors/2007/308.875
Timestamp: 2020-01-26 23:40:24
Document Index: 162557013

Matched Legal Cases: ['§16', '§12', '§6', '§4', '§456', '§13', '§67']

ORS 308.875 - Manufactured structures classified as real or personal property - 2007 Oregon Revised Statutes
2007 ORS Vol. 8 Chapter 308 Section 308.875
2007 ORS 308.875¹
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 structure as personal property. A change in the property classification of a manufactured structure for ad valorem tax purposes does not change the property classification of the structure with respect to any transactions between the owner and security interest holders or other persons. Manufactured structures classified as personal property need not be returned under ORS 308.290 (Returns). [1969 c.605 §16; 1971 c.529 §12; 1973 c.91 §6; 1983 c.748 §4; 1985 c.16 §456; 1993 c.696 §13; 2003 c.655 §67]
Mobile home as per­sonal or real prop­erty under Oregon Homebuilders Law, (1972) Vol 36, p 41; applica­tion of Chapter 701 to mobile homes, (1978) Vol 38, p 694