2011 ORS § 446.525¹
Special assessment
  • collection

(1) A special assessment is levied annually upon each manufactured dwelling that is assessed for ad valorem property tax purposes as personal property. The amount of the assessment is $6.

(2) On or before July 15 of each year, the county assessor shall determine and list the manufactured dwellings 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 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) Any amounts of special assessment collected pursuant to subsection (2) of this section shall be deposited in the county treasury, shall be paid over by the county treasurer to the State Treasury and shall be credited to the Mobile Home Parks Account to be used exclusively for carrying out ORS 446.380 (Functions of manufactured dwelling site information clearinghouse), 446.385 (Scope of information collected), 446.392 (Information concerning available manufactured dwelling park rental spaces) and 446.543 (Office of Manufactured Dwelling Park Community Relations) and implementing the policies described in ORS 446.515 (Policy to encourage settlement of disputes).

(4) In lieu of the procedures under subsection (2) of this section, the Director of the Housing and Community Services Department may make a direct billing of the special assessment to the owners of manufactured dwellings and receive payment of the special assessment from those owners. In the event that under the billing procedures any owner fails to make payment, the unpaid special assessment shall become a lien against the manufactured dwelling and may be collected under contract or other agreement by a collection agency or may be collected under ORS 293.250 (Collections Unit), or the lien may be foreclosed by suit as provided under ORS chapter 88 or as provided under ORS 87.272 (Petition for foreclosure without suit) to 87.306 (Foreclosure by sale without suit). Upon collection under this subsection, the amounts of special assessment shall be deposited in the State Treasury and shall be credited to the Mobile Home Parks Account to be used exclusively for carrying out ORS 446.380 (Functions of manufactured dwelling site information clearinghouse), 446.385 (Scope of information collected), 446.392 (Information concerning available manufactured dwelling park rental spaces) and 446.543 (Office of Manufactured Dwelling Park Community Relations) and implementing the policies described in ORS 446.515 (Policy to encourage settlement of disputes). [1989 c.918 §3; 1999 c.676 §28; 2007 c.71 §134; 2007 c.906 §43]

Note: See note under 446.515 (Policy to encourage settlement of disputes).