Notwithstanding any other provision of law granting an exemption from property taxation, specific works or improvements to provide mobile home or manufactured dwelling parks as defined in ORS § 446.003 that are financed from the proceeds of revenue bonds issued by the Housing and Community Services Department under ORS § 456.548 to 456.725 shall not be eligible for a limited assessment or exemption from property taxation unless:

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

(1) A city or county governing body has authorized a limited assessment under ORS § 308.450 to 308.481 or an exemption under ORS § 307.515 to 307.523; and

(2) The work or improvement qualifies for the limited assessment or exemption. [1991 c.738 § 2; 1997 c.249 § 92]

307.203 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS Chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

[1977 c.626 § 2; 1987 c.756 § 13; 1991 c.459 § 48; 1997 c.541 § 108; repealed by 2013 c.193 § 1]

(Water Associations)