Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds
Notwithstanding any other provision of law granting an exemption from property taxation, specific works or improvements to provide mobile home or manufactured dwelling parks as defined in ORS 446.003 (Definitions for ORS 446.003 to 446.200 and 446.225 to 446.285 and ORS chapters 195, 196, 197, 215 and 227) that are financed from the proceeds of revenue bonds issued by the Housing and Community Services Department under the amendments to ORS 456.615 [renumbered 456.548 (Definitions for ORS 456.548 to 456.725) in 2007] by section 1, chapter 738, Oregon Laws 1991, and ORS 456.548 (Definitions for ORS 456.548 to 456.725) to 456.725 (Discrimination against purchaser with children prohibited) shall not be eligible for a limited assessment or exemption from property taxation unless:
(1) A city or county governing body has authorized a limited assessment under ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) or an exemption under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Time for filing application); and
(2) The work or improvement qualifies for the limited assessment or exemption. [1991 c.738 §2; 1997 c.249 §92]
Note: 307.203 (Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
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