Registration fees in lieu of certain other taxes and licenses
- • 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, imposed on vehicles, the owners of such vehicles or the use of or any privilege related to such vehicles. 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).
(3) This section does not apply to the privilege tax imposed under ORS 320.405 (Tax for privilege of engaging in business of selling motor vehicles at retail) or the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail). [1983 c.338 §221; 1989 c.864 §8; 1991 c.459 §438h; 2003 c.655 §115; 2017 c.750 §117]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.