Go to Previous Versions
of
this Section
2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.203 - Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds.
Universal Citation:
OR Rev Stat § 307.203 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
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 456.828 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. [1991 c.738 §2; 1997 c.249 §92]
Note: 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.
Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
