ORS 90.650
Notice of tax provisions to tenants of closing park
- rules
(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 (Closure of park) (1), the landlord shall provide notice to the tenant of the tax credit provided under ORS 316.090 (Credit for manufactured dwelling park closure). The notice shall state the eligibility requirements for the credit, information on how to apply for the credit and any other information required by the Housing and Community Services Department or the Department of Revenue by rule. The notice shall also state that the closure may allow the taxpayer to appeal the property tax assessment on the manufactured dwelling.(2)
The Housing and Community Services Department shall adopt rules establishing a sample form for the notice described in this section and the notice described in ORS 90.645 (Closure of park) (3).(3)
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.(4)
The Housing and Community Services Department may adopt rules to administer this section. [Formerly 90.635; 2011 c.83 §2; 2019 c.625 §60](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.
Source:
Section 90.650 — Notice of tax provisions to tenants of closing park; rules, https://www.oregonlegislature.gov/bills_laws/ors/ors090.html
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