{"data":{"id":"us-or/ors-310.622","jurisdiction":"us-or","citation":"ORS 310.622","heading":"Manufactured structures eligible as homesteads under tax laws of state.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 310 — Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors310.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"08fe76e867f373d74e072b2e53a46ab985e73847394a074b3da13436bfa819c9","source_id":"us-or","stale":false,"prev":"us-or/ors-310.620","next":"us-or/ors-310.623"},"notice":"GroundRules: Original legal text. Not legal advice."}