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2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 310
310.622 Manufactured structures eligible as homesteads under tax laws of state.


OR Rev Stat § 310.622 (through Leg Sess 2011) What's This?

A manufactured structure assessed under the ad valorem tax laws of this state shall be eligible to be a homestead for the purposes of all tax laws of this state giving a right or privilege to a homestead. For those manufactured structures assessed as real property, the manufactured structure homestead includes land and improvements to the same extent that a homestead would be recognized if the manufactured structure were a conventional home. [1971 c.529 11; 1977 c.884 16]

(Floating Homes)

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