OAR 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.
Amendment history
Renumbered from 150-308.865, REV 59-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-308-0570 · Computation of Changed Property Ratio for Centrally…
- 150-308-0580 · Allocation of Mobile Aircraft Property Value
- 150-308-0585 · Procedure for Determining Oregon Property Value for…
- 150-308-0590 · Allocation of Centrally Assessed Electric Company…
- 150-308-0592 · Defining Electrical Inspection for Community Solar
- 150-308-0595 · Allocation of Centrally Assessed Gas Distribution…
- 150-308-0600 · Allocation of Centrally Assessed Pipeline Company…
- 150-308-0605 · Allocation of Centrally Assessed Railroad Company…
- 150-308-0610 · Allocation of Centrally Assessed Communication Company…
- 150-308-0615 · Allocation of Centrally Assessed Water Transportation…
- 150-308-0660 · Unit Valuation of Centrally Assessed Properties
- 150-308-0670 · Contents of the Utility Assessment Roll
- 150-308-0680 · Contents of Department’s Journal
- 150-308-0690 · Centrally Assessed Property — Appraisal Guidelines
- 150-308-0695 · Removal of Certain Elected Exempt Property from…
- 150-308-0700 · Qualification of Property for Special Assessment as…
- 150-308-0710 · Application and Election Process for Government…
- 150-308-0720 · Special Assessment of Government Restricted Multiunit…
- 150-308-0730 · Special Assessment Disqualification Process
- 150-308-0740 · Process for Voluntary Disqualification from Special…
- 150-308-0750 · Payment of Taxes on Manufactured Structure That Allows…
- 150-308-0760 · Manufactured Structure Classified as Real or Personal…
- 150-308-0770 · Real and Personal Manufactured Dwellings to be Assessed…
- 150-308-1010 · Farm Use Definitions, Inactivity Due to Illness, and…
- 150-308-1020 · Disposal by donation to a local food bank or school
- 150-308-1030 · Assessment of Farmlands Within Exclusive Farm Use (EFU)…
- 150-308-1040 · Assessment of Farmlands Outside of Exclusive Farm Use…
- 150-308-1050 · Gross Income Requirement
- 150-308-1060 · Wasteland
- 150-308-1070 · Acquired Land as Part of Farming Unit
- 150-308-1080 · Valuation of Certain Agricultural Land to Reflect Value…
- 150-308-1090 · Calculation of MSAV When SAV Soil Classification is…
- 150-308-1100 · Disqualification of Exclusive Farm Use Farmland; Site…
- 150-308-1110 · Disqualification of Non-Exclusive Farm Use (Non-EFU)…
- 150-308-1120 · Definition of Specially Assessed Homesites
- 150-308-1130 · Application for Specially Assessed Homesite
- 150-308-1140 · Qualified Specially Assessed Homesite Valuation
- 150-308-1150 · Ratio Calculation for Open Space Lands
- 150-308-1500 · Additional Tax Calculation and When to Impose Additional…
- 150-308-1510 · No Additional Tax; Notation Remains