Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 307 - PROPERTY SUBJECT TO TAXATION; EXEMPTIONSEXEMPTIONS
MOBILE HOME OR MANUFACTURED DWELLING PARKS
Section 307.203 - Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds

ORS § 307.203

Download
PDF
Current through 2024 Regular Session legislation effective June 6, 2024
Section 307.203 - Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds

Notwithstanding any other provision of law granting an exemption from property taxation, specific works or improvements to provide mobile home or manufactured dwelling parks as defined in ORS 446.003 that are financed from the proceeds of revenue bonds issued by the Housing and Community Services Department under ORS 456.548 to 456.725 shall not be eligible for a limited assessment or exemption from property taxation unless:

(1) A city or county governing body has authorized a limited assessment under ORS 308.450 to 308.481 or an exemption under ORS 307.515 to 307.523; and
(2) The work or improvement qualifies for the limited assessment or exemption.

ORS 307.203

1991 c.738 §2; 1997 c.249 §92

307.203 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.