Oregon Code § 308.880·Enacted ·Last updated March 01, 2026
Statute Text
Travel
or special use trailer eligible for ad valorem taxation upon application of
owner.
(1) The
owner of any travel trailer described in ORS 801.565 that is being used either
as a permanent home or for other than recreational purposes may apply to the
assessor in the county in which it has situs to have the travel trailer
assessed for ad valorem taxation. If the assessor determines that the travel
trailer is being used either as a permanent home or for other than recreational
uses, the assessor shall place the travel trailer on the assessment and tax
rolls the same as if it were a manufactured structure. The assessor shall
accept the travel trailer plate for the vehicle and return the plate to the
Department of Transportation, and shall, as appropriate, record the travel
trailer in the county deed records or assist in obtaining an ownership document
for the travel trailer under ORS 446.571. Any travel trailer placed on the
assessment and tax rolls under this section is considered a manufactured
structure for all purposes.
(2) The owner of
any special use trailer described in ORS 801.500 that is eight and one-half
feet or less in width may apply to the assessor of the county in which it has
situs to have the special use trailer assessed for ad valorem taxation. If the
assessor determines that the special use trailer is eight and one-half feet or
less in width and is permanently situated in one place, the assessor shall
place the special use trailer on the assessment and tax rolls in the same way
as if it were a manufactured structure. The assessor shall accept any special
use trailer plate for the vehicle and return the plate to the Department of
Transportation, and shall, as appropriate, record the special use trailer in
the county deed records or assist in obtaining an ownership document for the
special use trailer under ORS 446.571. Any special use trailer placed on the
assessment and tax rolls under this section is considered a manufactured
structure for all purposes. [1969 c.605 §59; 1971 c.529 §5; 1983 c.338 §907;
1993 c.696 §14; 1995 c.79 §135; 2003 c.655 §68; 2005 c.94 §56]
Note:
See note under 308.865.
Plain English Explanation
This Oregon statute addresses Travel
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 308.880
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Travel
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