71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
 
HA to HB 2028
 
LC 1610/HB 2028-1
 
                       HOUSE AMENDMENTS TO
                         HOUSE BILL 2028
 
     By COMMITTEE ON SCHOOL FUNDING AND TAX FAIRNESS/REVENUE
 
                           February 6
 
  On page 1 of the printed bill, delete lines 25 through 29 and
insert:
  ' (4)(a) If a manufactured structure or floating home is
removed from the county in which it is assessed to another county
in this state on or after January 1 and before July 1 of the
assessment year, taxes on the manufactured structure or floating
home shall be a lien on the manufactured structure or floating
home that attaches as of the day preceding the date of removal.
  ' (b) If a manufactured structure or floating home is removed
from the county in which it is assessed to a location that is
outside this state on or after January 1 and before July 1 of the
assessment year, the manufactured structure or floating home
shall be removed from the assessment and tax roll for the
corresponding tax year beginning July 1.
  ' (c) As used in this subsection, 'taxes' means the amount
computed using the assessed value then on the assessment and tax
roll for the manufactured structure or floating home or the value
that next would be used on the assessment and tax roll, if known
at the time the lien is created, and the assessor's best estimate
of taxes, special assessments, fees and other charges for the tax
year that corresponds to the assessment year in which the removal
occurs.'.
  On page 3, line 14, delete ', sold or otherwise'.
  In line 15, delete 'transferred'.
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