Oregon Code § 94.808·Enacted ·Last updated March 01, 2026
Statute Text
Managing entity as taxpayer.
(1) For the purposes of ad valorem taxation, the managing entity responsible
for managing the timeshare plan shall be considered the taxpayer, as agent for
the owners of the timeshare property.
(2) All of the
timeshare property within each timeshare plan shall be listed on the assessment
roll by code area and account number as a single entry stating as one value the
real market value and assessed value of the land and improvements, except that recreational
facilities shall be separately valued and taxed to the owner thereof, as
provided in subsection (1) of this section.
(3) All rights
and privileges afforded property owners by Oregon law as to appealing
assessments shall apply only to the managing entity, as agent for the owners of
the timeshare property.
(4) The managing
entity, as agent of the timeshare owners, shall remit the taxes assessed on the
timeshare property. [1987 c.424 §2; 1991 c.459 §337]
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 94.808
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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