Definition of "manufactured structure" for ORS chapters 305, 307, 308, 310 and 311.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Property Subject to Taxation; Exemptions
  5. Definition of "manufactured structure" for ORS chapters 305, 307, 308, 310 and 311.

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(1) A manufactured dwelling as defined in ORS 446.003;

(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;

(3) A prefabricated structure, as defined in ORS 455.010, that is relocatable and more than eight and one-half feet wide; and

(4) A recreational vehicle, as defined in ORS 174.101, that is more than eight and one-half feet wide. [2019 c.585 §15; 2019 c.585 §15a]


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