Oregon Revised Statutes

Or. Rev. Stat. § 830.700 (2026)

Definitions for ORS 830.060 to 830.140 and 830.700 to 830.870

✓ current as of May 2026
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      830.700 Definitions for ORS 830.060 to 830.140 and 830.700 to 830.870. As used in ORS 830.060 to 830.140, 830.700 to 830.715, 830.725, 830.730, 830.770, 830.780, 830.785, 830.795 to 830.820 and 830.830 to 830.870, unless the context requires otherwise:

      (1) “Boat” means every description of watercraft used or capable of being used as a means of transportation on the water, but does not include aircraft equipped to land on water, boathouses, floating homes, air mattresses, beach and water toys or single inner tubes.

      (2) “Boathouse” means a covered structure on floats or piles used for the protected moorage of boats.

      (3) “Dealer” means a person who engages wholly or in part in the business of buying, selling or exchanging boats, floating homes or boathouses, either outright or on conditional sale, bailment lease, chattel mortgage or otherwise.

      (4) “Floating home” means a moored structure that is secured to a pier or pilings and is used primarily as a domicile and not as a boat.

      (5) “Operate” means to navigate or otherwise use a boat on water.

      (6) “Owner” means a person or persons who have a property interest other than a security interest in a boat, floating home or boathouse and the right of use or possession of the boat, floating house or boathouse, but does not include a lessee.

      (7) “Ownership” means a property interest other than a security interest.

      (8) “Security interest” means an interest reserved or created by agreement which secures payment or performance of an obligation as more particularly defined by ORS 71.2010 (2)(jj).

      (9) “State of principal use” means the state on whose waters a boat is used or to be used during most of a calendar year. [Formerly 488.705; 1999 c.59 §251; 2009 c.181 §110; 2025 c.33 §107]

Notes of Decisions
Cited in 5 cases, 1995–2011 · leading case: Ramsum v. Woldridge, 192 P.3d 851 (Or. Ct. App. 2008).
Ramsum v. Woldridge, 192 P.3d 851 (Or. Ct. App. 2008). · cites it 12× “With reference to “moorage space for a floating home as defined in ORS 830.700,” a “dwelling unit” “means the space rented and not the * * * floating home itself.”
State v. Lambert, 206 P.3d 1065 (Or. Ct. App. 2009). “]” With one minor exception not relevant here, ORS 830.700(1) defines “boat” for purposes of ORS 830.”
Sideras v. Dep't of Revenue, 13 Or. Tax 310 (Or. T.C. 1995). · cites it 3× “However, there are certain exceptions, one of which is “[floating homes or boathouses, as defined in ORS 830.700.” ORS 307.190(1)(c). A boathouse is defined as “a covered structure on floats or piles used for the protected moorage of boats.”
Port of Morrow v. Morrow Cnty. Assessor, Tc-Md 091456d (or.tax 2-28-2011) (Or. T.C. 2011). “120(1): "(a) Leased, subleased, rented or preferentially assigned for the purpose of the berthing of ships, barges or other watercraft (exclusive of property leased, subleased, rented or preferentially assigned primarily for the purpose of the berthing of floating homes, as…”
Worldmark v. Dep't of Revenue, Tc 4801 (or.tax 7-26-2010) (Or. T.C. 2010). “"(c) Floating homes or boathouses, as described in ORS 830.700." The major premise of taxpayers' argument is that ORS 307.”
— Or. Rev. Stat. § 830.700(1) — 2 cases
Ramsum v. Woldridge, 192 P.3d 851 (Or. Ct. App. 2008). “With reference to “moorage space for a floating home as defined in ORS 830.700,” a “dwelling unit” “means the space rented and not the * * * floating home itself.”
State v. Lambert, 206 P.3d 1065 (Or. Ct. App. 2009). “]” With one minor exception not relevant here, ORS 830.700(1) defines “boat” for purposes of ORS 830.”
— Or. Rev. Stat. § 830.700(3) — 1 case
Sideras v. Dep't of Revenue, 13 Or. Tax 310 (Or. T.C. 1995). “However, there are certain exceptions, one of which is “[floating homes or boathouses, as defined in ORS 830.700.” ORS 307.190(1)(c). A boathouse is defined as “a covered structure on floats or piles used for the protected moorage of boats.”
— Or. Rev. Stat. § 830.700(4) — 1 case
Ramsum v. Woldridge, 192 P.3d 851 (Or. Ct. App. 2008). “With reference to “moorage space for a floating home as defined in ORS 830.700,” a “dwelling unit” “means the space rented and not the * * * floating home itself.”
— Or. Rev. Stat. § 830.700(5) — 1 case
Sideras v. Dep't of Revenue, 13 Or. Tax 310 (Or. T.C. 1995). “However, there are certain exceptions, one of which is “[floating homes or boathouses, as defined in ORS 830.700.” ORS 307.190(1)(c). A boathouse is defined as “a covered structure on floats or piles used for the protected moorage of boats.”
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