2013 ORS § 803.585¹
Registration fees as substitute for taxes on vehicles
- • exemptions
(1) Except as otherwise provided in this section or ORS 801.041 (Terms and conditions for imposition of registration fee by county) or 801.042 (Terms and conditions for imposition of registration fee by district), the registration fees under the vehicle code are in lieu of all other taxes and licenses, except municipal license fees under regulatory ordinances, to which such vehicles or the owners thereof may be subject. Fixed load vehicles are not exempt from ad valorem taxation by this section.
(2) Travel trailers subject to registration and titling under the vehicle code are not subject to ad valorem taxation, but may be reclassified as manufactured structures and made subject to taxation as provided in ORS 308.880 (Travel or special use trailer eligible for ad valorem taxation upon application of owner). [1983 c.338 §221; 1989 c.864 §8; 1991 c.459 §438h; 2003 c.655 §115]