ORS § 310.622
Current through 2024 Regular Session legislation effective April 17, 2024
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.
ORS 310.622
The definition of "manufactured structure" provided in 307.021 applies to ORS chapter 310.