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OAR 150-308-0770

Real and Personal Manufactured Dwellings to be Assessed in Like Manner

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

All manufactured dwellings are assessable.

# (1)

(1) Under ORS 308.875, the owner of a personal property manufactured dwelling need not file a personal property return on the structure.

# (2)

(2) The personal property assessment cancellation provided in ORS 308.250 does not apply to such dwellings.

# (3)

(3) They shall be assessed at 100 percent of real market value.

Amendment history

Renumbered from 150-308.875-(B), REV 59-2016, f. 8-13-16, cert. ef. 9-1-16

Source: view the official text

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In this chapter (40 sections)
  1. 150-308-0585 · Procedure for Determining Oregon Property Value for…
  2. 150-308-0590 · Allocation of Centrally Assessed Electric Company…
  3. 150-308-0592 · Defining Electrical Inspection for Community Solar
  4. 150-308-0595 · Allocation of Centrally Assessed Gas Distribution…
  5. 150-308-0600 · Allocation of Centrally Assessed Pipeline Company…
  6. 150-308-0605 · Allocation of Centrally Assessed Railroad Company…
  7. 150-308-0610 · Allocation of Centrally Assessed Communication Company…
  8. 150-308-0615 · Allocation of Centrally Assessed Water Transportation…
  9. 150-308-0660 · Unit Valuation of Centrally Assessed Properties
  10. 150-308-0670 · Contents of the Utility Assessment Roll
  11. 150-308-0680 · Contents of Department’s Journal
  12. 150-308-0690 · Centrally Assessed Property — Appraisal Guidelines
  13. 150-308-0695 · Removal of Certain Elected Exempt Property from…
  14. 150-308-0700 · Qualification of Property for Special Assessment as…
  15. 150-308-0710 · Application and Election Process for Government…
  16. 150-308-0720 · Special Assessment of Government Restricted Multiunit…
  17. 150-308-0730 · Special Assessment Disqualification Process
  18. 150-308-0740 · Process for Voluntary Disqualification from Special…
  19. 150-308-0750 · Payment of Taxes on Manufactured Structure That Allows…
  20. 150-308-0760 · Manufactured Structure Classified as Real or Personal…
  21. 150-308-0770 · Real and Personal Manufactured Dwellings to be Assessed…
  22. 150-308-1010 · Farm Use Definitions, Inactivity Due to Illness, and…
  23. 150-308-1020 · Disposal by donation to a local food bank or school
  24. 150-308-1030 · Assessment of Farmlands Within Exclusive Farm Use (EFU)…
  25. 150-308-1040 · Assessment of Farmlands Outside of Exclusive Farm Use…
  26. 150-308-1050 · Gross Income Requirement
  27. 150-308-1060 · Wasteland
  28. 150-308-1070 · Acquired Land as Part of Farming Unit
  29. 150-308-1080 · Valuation of Certain Agricultural Land to Reflect Value…
  30. 150-308-1090 · Calculation of MSAV When SAV Soil Classification is…
  31. 150-308-1100 · Disqualification of Exclusive Farm Use Farmland; Site…
  32. 150-308-1110 · Disqualification of Non-Exclusive Farm Use (Non-EFU)…
  33. 150-308-1120 · Definition of Specially Assessed Homesites
  34. 150-308-1130 · Application for Specially Assessed Homesite
  35. 150-308-1140 · Qualified Specially Assessed Homesite Valuation
  36. 150-308-1150 · Ratio Calculation for Open Space Lands
  37. 150-308-1500 · Additional Tax Calculation and When to Impose Additional…
  38. 150-308-1510 · No Additional Tax; Notation Remains
  39. 150-308-1520 · Deferred Additional Tax (ORS 308A.706); When to Collect
  40. 150-308-1530 · Disqualification Notification Procedures
Full table of contents →