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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.021 - Definition of "manufactured structure" for ORS chapters 305, 307, 308, 310 and 311.
Universal Citation: OR Rev Stat § 307.021 (2019)
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. [2019 c.585 §15; 2019 c.585 §15a]
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