Oregon Statutes 90.650 – Notice of tax provisions to tenants of closing park; rules
(1) If a manufactured dwelling park or a portion of a manufactured dwelling park is closed, resulting in the termination of the rental agreement between the landlord of the park and a tenant renting space for a manufactured dwelling, whether because of the exercise of eminent domain, by order of a federal, state or local agency or as provided under ORS § 90.645 (1), the landlord shall provide notice to the tenant of the tax credit provided under ORS § 316.090. The notice shall state the eligibility requirements for the credit, information on how to apply for the credit and any other information required by the Housing and Community Services Department or the Department of Revenue by rule. The notice shall also state that the closure may allow the taxpayer to appeal the property tax assessment on the manufactured dwelling.
Terms Used In Oregon Statutes 90.650
- Action: includes recoupment, counterclaim, setoff, suit in equity and any other proceeding in which rights are determined, including an action for possession. See Oregon Statutes 90.100
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Landlord: includes a person who is authorized by the owner, lessor or sublessor to manage the premises or to enter into a rental agreement. See Oregon Statutes 90.100
- Manufactured dwelling: includes an accessory building or structure. See Oregon Statutes 90.100
- Manufactured dwelling park: means a place where four or more manufactured dwellings are located, the primary purpose of which is to rent space or keep space for rent to any person for a charge or fee. See Oregon Statutes 90.100
- Rental agreement: includes a lease. See Oregon Statutes 90.100
(2) The Housing and Community Services Department shall adopt rules establishing a sample form for the notice described in this section and the notice described in ORS § 90.645 (3).
(3) The Department of Revenue, in consultation with the Housing and Community Services Department, shall adopt rules establishing a sample form and explanation for the property tax assessment appeal.
(4) The Housing and Community Services Department may adopt rules to administer this section. [Formerly 90.635; 2011 c.83 § 2; 2019 c.625 § 60]
The amendments to 90.650 by section 7a, chapter 906, Oregon Laws 2007, become operative January 1, 2026. See section 7b, chapter 906, Oregon Laws 2007, as amended by section 3, chapter 83, Oregon Laws 2011, section 35, chapter 750, Oregon Laws 2013, and section 21, chapter 579, Oregon Laws 2019. The text that is operative on and after January 1, 2026, including amendments by section 61, chapter 625, Oregon Laws 2019, is set forth for the user’s convenience.
(1) If a manufactured dwelling park or a portion of a manufactured dwelling park is closed, resulting in the termination of the rental agreement between the landlord of the park and a tenant renting space for a manufactured dwelling, whether because of the exercise of eminent domain, by order of a federal, state or local agency or as provided under ORS § 90.645 (1), the landlord shall provide notice to the tenant that the closure may allow the taxpayer to appeal the property tax assessment on the manufactured dwelling.
(2) The Department of Revenue, in consultation with the Housing and Community Services Department, shall adopt rules establishing a sample form and explanation for the property tax assessment appeal.
(3) The Housing and Community Services Department may adopt rules to administer this section.
90.650 (4) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS Chapter 90 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.