Oregon Statutes 310.622 – Manufactured structures eligible as homesteads under tax laws of state
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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. [1971 c.529 § 11; 1977 c.884 § 16]
Terms Used In Oregon Statutes 310.622
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
The definition of ‘manufactured structure’ provided in 307.021 applies to ORS Chapter 310.
(Floating Homes)