Source: https://www.oregonlaws.org/ors/2007/307.190
Timestamp: 2020-07-16 00:11:44
Document Index: 713168781

Matched Legal Cases: ['§7', '§1', '§2', '§1', '§5', '§63']

ORS 307.190 - Tangible personal property held for personal use - 2007 Oregon Revised Statutes
2007 ORS Vol. 8 Chapter 307 Section 307.190
ORS 307.190¹
Tangible personal property held for personal use
• inapplicability of exemption to property required to be registered, floating homes, boathouses and manufactured structures
(1) All items of tangible personal property held by the owner, or for delivery by a vendor to the owner, for personal use, benefit or enjoyment, are exempt from taxation.
(c) Floating homes or boathouses, as defined in ORS 830.700 (Definitions for ORS 830.060 to 830.145 and 830.700 to 830.870).
(d) Manufactured structures as defined in ORS 446.561 (Definitions for ORS 446.566 to 446.646). [Amended by 1953 c.698 §7; 1969 c.648 §1; 1977 c.615 §2; 1985 c.614 §1; 1987 c.601 §5; 2003 c.655 §63]
Whether per­sonal prop­erty retains separate identity from floating home or boathouse is based on considera­tion of 1) annexa­tion, 2) adapta­tion and 3) inten­tion. Sideras v. Dept. of Rev., 13 OTR 310 (1995)
Constitu­tionality of bill originating in Senate eliminating tax exempt status of floating homes and houseboats, under pro­vi­sion requiring bills for raising revenue to originate in House, (1978) Vol 38, p 2143