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The Oregon Administrative Rules contain OARs filed through February 15, 2017
 
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DEPARTMENT OF REVENUE

 

DIVISION 90

NOTICE OF TAX PROVISIONS TO TENANTS
OF CLOSING MANUFACTURED DWELLING PARK

150-090-0020

Abandoned Personal Property Homes; Landlord’s Acquisition, Rehabilitation, and Sale to New Tenant with Tax Cancellation

(1) “Manufactured dwelling or floating home” has the same meaning as the term “personal property” as that term is defined in ORS 90.675(1)(e).

(2) ORS 90.675 requires three declarations or affidavits to be filed before the county tax collector and the Department of Revenue may cancel unpaid property taxes as provided in ORS 90.675(15). For purposes of this rule the declarations and affidavits required in the statute will be referred to as follows:

(a) The declaration or affidavit required by ORS 90.675(15)(a)(A) shall be referred to as a “Declaration or Affidavit of Intent.”

(b) The declaration or affidavit required by ORS 90.675(15)(a)(B) shall be referred to as a “Declaration or Affidavit of Compliance.”

(c) The declaration or affidavit required by ORS 90.675(15)(c)(C) shall be referred to as a “Declaration or Affidavit of the Buyer.”

(3) In addition to the information required under ORS 90.675(15), the Declaration or Affidavit of Intent and the Declaration or Affidavit of Compliance must contain the following additional information:

(a) Information identifying the manufactured dwelling or floating home. For manufactured dwellings, this is the “Home ID” in the Department of Consumer and Business Services ownership records, and, if known, the DMV X-plate number and Serial Number. For floating homes, identification would be the floating home plate number or other specific identifying information.

(b) The physical location of the manufactured dwelling in the manufactured dwelling park or the floating home in the marina (address/space number).

(c) The manufactured dwelling park or marina information, which includes:

(A) Name of the manufactured dwelling park or marina;

(B) Mailing address of the manufactured dwelling park or marina;

(C) The name, address and phone number of the owner of the manufactured dwelling park or marina; and

(D) The county in which the manufactured dwelling or floating home is located.

(4) To comply with ORS 90.675(15), the owner of the manufactured dwelling park or marina must file a Declaration or Affidavit of Intent with the county tax collector or Department of Revenue, as appropriate, prior to selling the abandoned manufactured dwelling or floating home to a subsequent tenant.

(5) Upon receiving the Declaration or Affidavit of Intent and the filing by the owner of the manufactured dwelling park or marina of relevant ownership or title documents and any associated fees, the county tax collector shall provide to the owner of the manufactured dwelling park or marina an ownership document or title to the manufactured dwelling or floating home under ORS 90.675(15)(b). Manufactured dwelling ownership transfers are processed under ORS chapter 446. Floating home title transfers are processed under ORS chapter 830.

(6) After the manufactured dwelling or floating home has been sold by the owner of the manufactured dwelling park or marina, the owner of the manufactured dwelling park or marina may file a Declaration or Affidavit of Compliance as required under ORS 90.675(15)(a)(B) and (c).

(7) In addition to documentation filed under sections (4) and (6) of this rule, the following items must be filed or paid in order to have unpaid taxes or tax liens cancelled in accordance with ORS 90.675(15)(d):

(a) Filing of the Declaration or Affidavit of the Buyer with the county tax collector;

(b) Payments of taxes and warrant fees to the Department of Revenue or county tax collector as required under ORS 90.675(15); and

(c) Filing of ownership or title transfer documents to transfer ownership to the purchaser that made the Declaration or Affidavit of the Buyer.

(8) Warrant fees paid to the county as required in ORS 90.675(15)(c)(B) must be paid in full. There is no authority to cancel these fees.

(9) If the county tax collector or Department of Revenue receives and accepts all documents and payments required to be filed with them as described above and in ORS 90.675(15), the county tax collector or Department of Revenue must cancel the taxes or tax liens on the manufactured structure or floating home.

(10) For purposes of ORS 90.675(15)(a)(B)(iii) and the Declaration or Affidavit of Compliance, the period of time reasonably necessary to complete the improvements and the sale must be within six months from the date the manufactured dwelling or floating home was presumed to be abandoned unless reasonable explanation is provided to and found to be sufficient to justify the time period by the county tax collector or Department of Revenue, as appropriate.

(a) The county tax collector or Department of Revenue, as appropriate, may allow a reasonable period of time that is longer than six months to complete the improvements and the sale if the period of time was due to factors that may include, but are not limited to:

(A) Condition of the home;

(B) Extent of improvement work to be completed;

(C) Time of year;

(D) Weather conditions;

(E) Permitting, inspections, or other government requirements;

(F) Arrangements for marketing and sale; or

(F) Any other pertinent information related to the improvement timeframe.

Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 90.675
Hist.: REV 80-2016, f. 12-28-16, cert. ef. 1-1-17

150-90.650 [Renumbered to 150-090-0600]

150-090-0600

Notice of Tax Provisions to Tenants of Closing Manufactured Dwelling Park

(1) A landlord must provide notice regarding the tax credit available to tenants of a closing manufactured dwelling park.

(2) The notice to tenants of a closing park must include:

(a) The qualifications for the personal income tax credit

(b) Information on how to apply for the personal income tax credit, and

(c) Instructions regarding how to appeal the property tax assessment.

Sample: TAX CREDIT: If you own and live in a mobile (manufactured) home in a park that is closing, and leave that park because you received a closure notice, you may qualify for a $5,000 refundable tax credit on your Oregon personal income tax return.

To qualify, you must:

* Own and live in the manufactured home as your main residence;

* Rent space in the closing park;

* Receive a notice that the park is closing while you own and live in the manufactured home; and

* Move out of the park because it’s closing.

If you qualify, you must attach a completed Schedule MPC to your Oregon income tax return for the year you leave the park.

Example: You move out of a closing park on October 15, 2009 and you qualify for the credit. You’ll claim it on your 2009 Oregon income tax return, due April 15, 2010. If the park converts to a subdivision and you sell your manufactured home to someone who buys a lot in the subdivision, you won’t qualify for this credit. For more information and to download Schedule MPC, visit www.oregon.gov/DOR/PERTAX. PROPERTY TAX APPEAL: If you receive notice that your park is closing, you may appeal the property tax assessment on your manufactured home. To appeal, send a completed Real Property Petition, 150-310-063, to the Board of Property Tax Appeals in the county where the park is located. For more information, see the publication, How to Appeal Your Property Value. The petition and publication are at www.oregon.gov/DOR/PTD. You may also contact the Department of Revenue for information at 1-800-356-4222 or questions.dor@state.or.us.

Stat. Auth.: ORS 305.100, 90.650
Stats. Implemented: ORS 90.650
Hist.: REV 4-2009, f. & cert. ef. 7-31-09; Renumbered from 150-90.650, REV 8-2016, f. 8-10-16, cert. ef. 9-1-16

The official copy of an Oregon Administrative Rule is contained in the Administrative Order filed at the Archives Division, 800 Summer St. NE, Salem, Oregon 97310. Any discrepancies with the published version are satisfied in favor of the Administrative Order. The Oregon Administrative Rules and the Oregon Bulletin are copyrighted by the Oregon Secretary of State. Terms and Conditions of Use