Oregon Statutes 456.418 – Special assessment; lien; collection
(1) Except as provided in ORS § 308.250 (2)(b) and (3)(a)(A) and (B), a special assessment is levied annually upon each manufactured dwelling or floating home that is assessed for ad valorem property tax purposes as personal property. The amount of the assessment is $10.
Terms Used In Oregon Statutes 456.418
- Contract: A legal written agreement that becomes binding when signed.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Personal property: All property that is not real property.
- State Treasury: includes those financial assets the lawful custody of which are vested in the State Treasurer and the office of the State Treasurer relating to the custody of those financial assets. See Oregon Statutes 174.100
(2) On or before July 15 of each year, the county assessor shall determine and list the manufactured dwellings and floating homes in the county that are assessed for the current assessment year as personal property. Upon making a determination and list, the county assessor shall cause the special assessment levied under subsection (1) of this section to be entered on the general assessment and tax roll prepared for the current assessment year as a charge against each manufactured dwelling and floating home so listed. Upon entry, the special assessment shall become a lien, be assessed and be collected in the same manner and with the same interest, penalty and cost charges as apply to ad valorem property taxes in this state.
(3) Moneys collected pursuant to subsection (2) of this section are deposited in the county treasury, paid over by the county treasurer to the State Treasury and credited to the Manufactured and Marina Communities Account.
(4) The Housing and Community Services Department shall pay to a county $1.50 for each special assessment account that the county bills under subsection (2) of this section.
(5) In lieu of the procedures under subsection (2) of this section, the department may make a direct billing of the special assessment to the owners of manufactured dwellings and floating homes and receive payment of the special assessment from those owners. If any owner fails to make payment, the unpaid special assessment becomes a lien against the manufactured dwelling or floating home and may be collected under contract or other agreement by a collection agency or may be collected under ORS § 293.250, or the lien may be foreclosed by suit as provided under ORS Chapter 88 or as provided under ORS § 87.272 to 87.306. Moneys collected under this subsection are deposited in the State Treasury and credited to the Manufactured and Marina Communities Account. [Formerly 446.525]
[Repealed by 1999 c.603 § 38]