Oregon Revised Statutes (Tax Chapters)
ORS § 307.021 — Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311
As used in this chapter and ORS chapters 305, 308, 310 and 311, “manufactured structure” means:
(1)
A manufactured dwelling as defined in ORS 446.003;
(2)
A structure that would meet the definition of “manufactured dwelling” in ORS 446.003 except that the structure is being used for other than residential purposes;
(3)
A prefabricated structure, as defined in ORS 455.010, that is relocatable and more than eight and one-half feet wide; and
(4)
A recreational vehicle, as defined in ORS 174.101, that is more than eight and one-half feet wide.
Source: official text