Registration fees in lieu of certain other taxes and licenses; exemptions.

  1. Law
  2. Oregon Revised Statutes
  3. Utilities, Vehicle Code, Watercraft, Aviation
  4. Vehicle Title and Registration
  5. Registration fees in lieu of certain other taxes and licenses; exemptions.

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(2) Travel trailers subject to registration and titling under the vehicle code are not subject to ad valorem taxation, but may be reclassified as manufactured structures and made subject to taxation as provided in ORS 308.880.

(3) This section does not apply to the privilege tax imposed under ORS 320.405 or the use tax imposed under ORS 320.410. [1983 c.338 §221; 1989 c.864 §8; 1991 c.459 §438h; 2003 c.655 §115; 2017 c.750 §117]


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