ORS 90.650: Notice of tax provisions to tenants of closing park; rules.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(1) If a manufactured dwelling park or a portion of a manufactured dwelling park is closed, resulting in the termination of the rental agreement between the landlord of the park and a tenant renting space for a manufactured dwelling, whether because of the exercise of eminent domain, by order of a federal, state or local agency or as provided under ORS 90.645 (1), the landlord shall provide notice to the tenant that the closure may allow the taxpayer to appeal the property tax assessment on the manufactured dwelling. (2) The Department of Revenue, in consultation with the Housing and Community Services Department, shall adopt rules establishing a sample form and explanation for the property tax assessment appeal. (3) The Housing and Community Services Department may adopt rules to administer this section. [Formerly 90.635; 2011 c.83 §2; 2019 c.625 §§60,61]
Official history and status
History: Note: 90.650 (3) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 90 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Administrative rules citing this section
- OAR 150-090-0600: Notice of Tax Provisions to Tenants of Closing Manufactured Dwelling Park — implements
- OAR 813-065-0100: Purpose — implements
- OAR 813-065-0100: Purpose — authority
- OAR 813-065-0102: Notification and Delivery of Notification — implements
- OAR 813-065-0104: Required Notification Conveyance/Transfer of Facility Deed — implements
- OAR 813-065-0104: Required Notification Conveyance/Transfer of Facility Deed — authority
- OAR 813-065-0110: Facility Closure Notice When Closure Not Required by Eminent Domain or Government Order — implements
- OAR 813-065-0110: Facility Closure Notice When Closure Not Required by Eminent Domain or Government Order — authority
- OAR 813-065-0120: Facility Closure Notice When Closure is Required by Eminent Domain or Government Order — implements
- OAR 813-065-0120: Facility Closure Notice When Closure is Required by Eminent Domain or Government Order — authority
- OAR 813-065-0130: Park Closure Notice When Local Laws are More Stringent — implements
- OAR 813-065-0130: Park Closure Notice When Local Laws are More Stringent — authority
- OAR 813-065-0140: Copy of Park Closure Notice to Department; Tenant Contacts — implements
- OAR 813-065-0140: Copy of Park Closure Notice to Department; Tenant Contacts — authority
- OAR 813-065-0150: Notice of Tax Credit Eligibility Upon Closure of Park; Sample Form — implements
- OAR 813-065-0150: Notice of Tax Credit Eligibility Upon Closure of Park; Sample Form — authority
- OAR 813-065-0210: Facility Closure Notice — implements
- OAR 813-065-0210: Facility Closure Notice — authority
This rule cites
- ORS 90.645 — resolved
Cited by
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors090.html