GroundRules
ORS 307.021: Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 307 — Property Subject to Taxation; Exemptions
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.
Collected 2026-09-03T23:50:13Z. Source file · JSON