Note: Sections 9 and 10, chapter 826, Oregon Laws 2005, provide:
Sec. 9. Amounts received as a result of the sale of a manufactured dwelling park are exempt from the tax imposed by this chapter [ORS chapter 317]:
(1) If the sale is made to a corporate entity formed by the tenants of the park, or by a nonprofit corporation or housing authority, as described in ORS 90.844.
(2) If the manufactured dwelling park has been destroyed by a natural disaster, as defined in section 2, chapter 260, Oregon Laws 2021 [197.488], and the sale is made to a nonprofit corporation or housing authority that will redevelop the site as a manufactured dwelling park. [2005 c.826 §9; 2014 c.89 §17; 2015 c.217 §10; 2021 c.528 §23]
Sec. 10. (1) Section 9, chapter 826, Oregon Laws 2005, applies to tax years beginning on or after January 1, 2006, and before January 1, 2026.
(2) The amendments to section 9, chapter 826, Oregon Laws 2005, by section 10, chapter 217, Oregon Laws 2015, apply to tax years beginning on or after January 1, 2015, and before January 1, 2026.
(3) The amendments to section 9, chapter 826, Oregon Laws 2005, by section 23 of this 2021 Act [section 23, chapter 528, Oregon Laws 2021] apply to tax years beginning on or after January 1, 2021, and before January 1, 2026. [2005 c.826 §10; 2007 c.906 §22; 2013 c.750 §37; 2015 c.217 §15(1); 2019 c.579 §22(1); 2021 c.528 §24]