{"data":{"id":"us-or/ors-307.021","jurisdiction":"us-or","citation":"ORS 307.021","heading":"Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311.","body":"As used in this chapter and ORS chapters 305, 308, 310 and 311, “manufactured structure” means:\n      (1) A manufactured dwelling as defined in ORS 446.003;\n      (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;\n      (3) A prefabricated structure, as defined in ORS 455.010, that is relocatable and more than eight and one-half feet wide; and\n      (4) A recreational vehicle, as defined in ORS 174.101, that is more than eight and one-half feet wide.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 307 — Property Subject to Taxation; Exemptions"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors307.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"2739b78c7d7ff1f32d5bad6c05173451a1ea615f43096c1a0b683200e8a13492","source_id":"us-or","stale":false,"prev":"us-or/ors-307.020","next":"us-or/ors-307.022"},"notice":"GroundRules: Original legal text. Not legal advice."}