308.875
Manufactured structures classified as real or personal property; effect of
classification on other transactions.
(1) If a manufactured structure and the land upon which the manufactured
structure is situated are owned by the same person, the assessor shall assess
the manufactured structure as real property.
(2) If a
manufactured structure is owned separately and apart from the land upon which
it is located, the assessor shall assess and tax the manufactured structure as
personal property.
(3) A change in
the property classification of a manufactured structure for ad valorem tax
purposes does not change the property classification of the structure with
respect to any transactions between the owner and security interest holders or
other persons. [1969 c.605 §16; 1971 c.529 §12; 1973 c.91 §6; 1983 c.748 §4;
1985 c.16 §456; 1993 c.696 §13; 2003 c.655 §67; 2022 c.96 §2]
Note: See note under 308.865.
Notes of Decisions
Gall v. Dep't of Revenue, 98 P.3d 390 (Or. 2004).
· cites it 3× “” ORS 308.875. Against the foregoing general law background concerning taxation of structures like taxpayers’, the 1989 Legislative Assembly enacted Oregon Laws 1989, chapter *431 919, section 3, which is codified as ORS 308.”
Gall v. Dep't of Revenue, 17 Or. Tax 352 (Or. T.C. 2004).
· cites it 2× “Under ORS 308.875, such property is to be assessed either as real or personal property, depending on whether the land on which the mobile home is located is owned by the owner of the home.”
Shevtsov v. Dept. of Rev., 24 Or. Tax 83 (Or. T.C. 2020).
“See ORS 308.875 (manufactured structure classified as personal property unless owned by the same person owning the land on which it Cite as 24 OTR 83 (2020) 87 Second, in the same bill in which the legislature first adopted the predecessor to ORS 305.”
Farmer's Direct, Inc. v. Dept. of Rev., 24 Or. Tax 399 (Or. T.C. 2021).
· cites it 2× “Taxpayer’s remaining arguments Taxpayer makes an additional alternative argu- ment: The Compression System can be classified as per- sonal property because, under ORS 308.875, manufactured structures and mobile homes—which “are built to be occu- pied and are typically connected…”
Moncrief v. Curry Cnty. Assessor (Or. T.C. 2020).
“]” ORS 308.875. 6 “Real market value is the standard used throughout the ad valorem statutes except for special assessment.”
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