OAR 150-308-0770: Real and Personal Manufactured Dwellings to be Assessed in Like Manner

All manufactured dwellings are assessable. (1) Under ORS 308.875, the owner of a personal property manufactured dwelling need not file a personal property return on the structure. (2) The personal property assessment cancellation provided in ORS 308.250 does not apply to such dwellings. (3) They shall be assessed at 100 percent of real market value.