Oregon Revised Statutes

Or. Rev. Stat. § 308.885 (2026)

Determination of real market value of manufactured structure without physical appraisal

✓ current as of May 2026

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308.885 Determination of real market value of manufactured structure without physical appraisal. Each year that a physical appraisal is not made of a manufactured structure, the assessor shall consider the value of the manufactured structure, and shall apply uniform depreciation or trending factors, if necessary to arrive at the real market value of manufactured structures of a like class. [1971 c.529 §15; 1991 c.459 §173]

308.890 [1973 c.91 §8; 1983 c.311 §2; 1983 c.338 §908; 1985 c.16 §475; repealed by 2003 c.655 §143]

308.905 [1989 c.919 §3; repealed by 2017 c.315 §9]

PENALTIES

Notes of Decisions

Cited in 1 case, 2020–2020 · leading case: Moncrief v. Curry Cnty. Assessor (Or. T.C. 2020).

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Moncrief v. Curry Cnty. Assessor (Or. T.C. 2020). · cites it 2× “See ORS 308.885. 8 However, in Stevens v. Klamath County Assessor, TC-MD 010429D, 2002 WL 833359 at *2 (Or Tax M Div Apr 12, 2002), the court rejected the taxpayer’s depreciation analysis in preference for the sales comparison approach concluding that “[d]epreciation, if any, of…”

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