75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
NOTE: Matter within { + braces and plus signs + } in an
amended section is new. Matter within { - braces and minus
signs - } is existing law to be omitted. New sections are within
{ + braces and plus signs + } .
LC 1443
House Bill 3019
Sponsored by Representative CLEM
SUMMARY
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
Expands provisions for tax credit and landlord payment to
tenants of manufactured dwelling park to tenants who sell
dwelling for loss and do not vacate park.
Applies to individuals whose household ends tenancy at
manufactured dwelling park during tax years beginning on or after
January 1, 2010.
Takes effect on 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to manufactured dwelling park tenants; creating new
provisions; amending ORS 90.645, 90.650 and 316.502 and section
17, chapter 906, Oregon Laws 2007; repealing sections 81, 82,
83 and 88, chapter 843, Oregon Laws 2007; and prescribing an
effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 90.645 is amended to read:
90.645. (1) If a manufactured dwelling park, or a portion of
the park that includes the space for a manufactured dwelling, is
to be closed and the land or leasehold converted to a use other
than as a manufactured dwelling park, and the closure is not
required by the exercise of eminent domain or by order of
federal, state or local agencies, the landlord may terminate a
month-to-month or fixed term rental agreement for a manufactured
dwelling park space:
(a) By giving the tenant not less than 365 days' notice in
writing before the date designated in the notice for termination;
and
(b) By paying a tenant, for each space for which a rental
agreement is terminated, one of the following amounts:
(A) $5,000 if the manufactured dwelling is a single-wide
dwelling;
(B) $7,000 if the manufactured dwelling is a double-wide
dwelling; or
(C) $9,000 if the manufactured dwelling is a triple-wide or
larger dwelling.
(2) Notwithstanding subsection (1) of this section, if a
landlord closes a manufactured dwelling park under this section
as a result of converting the park to a subdivision under ORS
92.830 to 92.845, the landlord:
(a) May terminate a rental agreement by giving the tenant not
less than 180 days' notice in writing before the date designated
in the notice for termination.
(b) Is not required to make a payment under subsection (1)(b)
of this section to a tenant who:
(A) Buys the space or lot on which the tenant's manufactured
dwelling is located and does not move the dwelling; or
(B) Sells { + , for an amount at least equal to the tenant's
purchase price, + } the manufactured dwelling to a person who
buys the space or lot.
{ + (c) Must pay a tenant who sells the manufactured dwelling
for less than the tenant's purchase price the difference between
the tenant's purchase price and the sale price, but no more than
the amount provided in subsection (1)(b) of this section, if the
tenant does not vacate the dwelling. + }
(3) A notice given under subsection (1) or (2) of this section
shall, at a minimum:
(a) State that the landlord is closing the park, or a portion
of the park, and converting the land or leasehold to a different
use;
(b) Designate the date of closure; and
(c) Include the tax credit notice described in ORS 90.650.
(4) Except as provided in subsections (2) and (5) of this
section, the landlord must pay a tenant the full amount required
under subsection (1)(b) of this section regardless of whether the
tenant relocates or abandons the manufactured dwelling. The
landlord shall pay at least one-half of the payment amount to the
tenant within seven days after receiving from the tenant the
notice described in subsection (5)(a) of this section. The
landlord shall pay the remaining amount no later than seven days
after the tenant ceases to occupy the space.
(5) Notwithstanding subsection (1) of this section:
(a) A landlord is not required to make a payment to a tenant as
provided in subsection (1) of this section unless the tenant
gives the landlord not less than 30 days' and not more than 60
days' written notice of the date within the 365-day period on
which the tenant will cease tenancy, whether by relocation or
abandonment of the manufactured dwelling.
(b) If the manufactured dwelling is abandoned:
(A) The landlord may condition the payment required by
subsection (1) of this section upon the tenant waiving any right
to receive payment under ORS 90.425 or 90.675.
(B) The landlord may not charge the tenant to store, sell or
dispose of the abandoned manufactured dwelling.
(6)(a) A landlord may not charge a tenant any penalty, fee or
unaccrued rent for moving out of the manufactured dwelling park
prior to the end of the 365-day notice period.
(b) A landlord may charge a tenant for rent for any period
during which the tenant occupies the space and may deduct from
the payment amount required by subsection (1) of this section any
unpaid moneys owed by the tenant to the landlord.
(7) A landlord may not increase the rent for a manufactured
dwelling park space after giving a notice of termination under
this section to the tenant of the space.
(8) This section does not limit a landlord's right to terminate
a tenancy for nonpayment of rent under ORS 90.394 or for other
cause under ORS 90.380 (5)(b), 90.396, 90.398 or 90.632 by
complying with ORS 105.105 to 105.168.
(9) If a landlord is required to close a manufactured dwelling
park by the exercise of eminent domain or by order of a federal,
state or local agency, the landlord shall notify the park tenants
no later than 15 days after the landlord receives notice of the
exercise of eminent domain or of the agency order. The notice to
the tenants shall be in writing, designate the date of closure,
state the reason for the closure, describe the tax credit
available under section 17, chapter 906, Oregon Laws 2007, and
any government relocation benefits known by the landlord to be
available to the tenants and comply with any additional content
requirements under ORS 90.650.
SECTION 2. ORS 90.645, as amended by section 2a, chapter 906,
Oregon Laws 2007, is amended to read:
90.645. (1) If a manufactured dwelling park, or a portion of
the park that includes the space for a manufactured dwelling, is
to be closed and the land or leasehold converted to a use other
than as a manufactured dwelling park, and the closure is not
required by the exercise of eminent domain or by order of
federal, state or local agencies, the landlord may terminate a
month-to-month or fixed term rental agreement for a manufactured
dwelling park space:
(a) By giving the tenant not less than 365 days' notice in
writing before the date designated in the notice for termination;
and
(b) By paying a tenant, for each space for which a rental
agreement is terminated, one of the following amounts:
(A) $5,000 if the manufactured dwelling is a single-wide
dwelling;
(B) $7,000 if the manufactured dwelling is a double-wide
dwelling; or
(C) $9,000 if the manufactured dwelling is a triple-wide or
larger dwelling.
(2) Notwithstanding subsection (1) of this section, if a
landlord closes a manufactured dwelling park under this section
as a result of converting the park to a subdivision under ORS
92.830 to 92.845, the landlord:
(a) May terminate a rental agreement by giving the tenant not
less than 180 days' notice in writing before the date designated
in the notice for termination.
(b) Is not required to make a payment under subsection (1)(b)
of this section to a tenant who:
(A) Buys the space or lot on which the tenant's manufactured
dwelling is located and does not move the dwelling; or
(B) Sells { + , for an amount at least equal to the tenant's
purchase price, + } the manufactured dwelling to a person who
buys the space or lot.
{ + (c) Must pay a tenant who sells the manufactured dwelling
for less than the tenant's purchase price the difference between
the tenant's purchase price and the sale price, but no more than
the amount provided in subsection (1)(b) of this section, if the
tenant does not vacate the dwelling. + }
(3) A notice given under subsection (1) or (2) of this section
shall, at a minimum:
(a) State that the landlord is closing the park, or a portion
of the park, and converting the land or leasehold to a different
use;
(b) Designate the date of closure; and
(c) Include the tax notice described in ORS 90.650.
(4) Except as provided in subsections (2) and (5) of this
section, the landlord must pay a tenant the full amount required
under subsection (1)(b) of this section regardless of whether the
tenant relocates or abandons the manufactured dwelling. The
landlord shall pay at least one-half of the payment amount to the
tenant within seven days after receiving from the tenant the
notice described in subsection (5)(a) of this section. The
landlord shall pay the remaining amount no later than seven days
after the tenant ceases to occupy the space.
(5) Notwithstanding subsection (1) of this section:
(a) A landlord is not required to make a payment to a tenant as
provided in subsection (1) of this section unless the tenant
gives the landlord not less than 30 days' and not more than 60
days' written notice of the date within the 365-day period on
which the tenant will cease tenancy, whether by relocation or
abandonment of the manufactured dwelling.
(b) If the manufactured dwelling is abandoned:
(A) The landlord may condition the payment required by
subsection (1) of this section upon the tenant waiving any right
to receive payment under ORS 90.425 or 90.675.
(B) The landlord may not charge the tenant to store, sell or
dispose of the abandoned manufactured dwelling.
(6)(a) A landlord may not charge a tenant any penalty, fee or
unaccrued rent for moving out of the manufactured dwelling park
prior to the end of the 365-day notice period.
(b) A landlord may charge a tenant for rent for any period
during which the tenant occupies the space and may deduct from
the payment amount required by subsection (1) of this section any
unpaid moneys owed by the tenant to the landlord.
(7) A landlord may not increase the rent for a manufactured
dwelling park space after giving a notice of termination under
this section to the tenant of the space.
(8) This section does not limit a landlord's right to terminate
a tenancy for nonpayment of rent under ORS 90.394 or for other
cause under ORS 90.380 (5)(b), 90.396, 90.398 or 90.632 by
complying with ORS 105.105 to 105.168.
(9) If a landlord is required to close a manufactured dwelling
park by the exercise of eminent domain or by order of a federal,
state or local agency, the landlord shall notify the park tenants
no later than 15 days after the landlord receives notice of the
exercise of eminent domain or of the agency order. The notice to
the tenants shall be in writing, designate the date of closure,
state the reason for the closure, describe any government
relocation benefits known by the landlord to be available to the
tenants and comply with any additional content requirements under
ORS 90.650.
(10) The Office of Manufactured Dwelling Park Community
Relations shall adopt rules establishing a sample form for the
notice described in subsection (3) of this section.
SECTION 3. Section 17, chapter 906, Oregon Laws 2007, is
amended to read:
{ + Sec. 17. + } (1) As used in this section:
(a) 'Household' has the meaning given that term in ORS 310.630.
(b) 'Manufactured dwelling' has the meaning given that term in
ORS 446.003.
(c) 'Manufactured dwelling park' means a place within this
state where four or more manufactured dwellings are located, the
primary purpose of which is to rent space or keep space for rent
to any person for a charge or fee.
(d) 'Rental agreement' means a contract under which an
individual rents space in a manufactured dwelling park for siting
a manufactured dwelling.
(2) A credit { - of $5,000 - } against the taxes otherwise
due under this chapter is allowed to an individual who:
(a) Rents space in a manufactured dwelling park for a
manufactured dwelling that is owned and occupied by the
individual as the individual's principal residence on the date
that the landlord delivers notice that the park, or a portion of
the park, is being closed and the rental agreement for the space
is being terminated because of the exercise of eminent domain, by
order of a federal, state or local agency or by the landlord; and
(b) { + (A) + } Ends tenancy at the manufactured dwelling park
site in response to the delivered notice described in paragraph
(a) of this subsection { - . - } { + ; or
(B) Sells the manufactured dwelling for less than the tenant's
purchase price and does not vacate the dwelling.
(3) The credit allowed under this section shall be equal to the
lesser of:
(a) $5,000; or
(b) The difference between the tenant's purchase price and the
sale price, if the tenant sells the manufactured dwelling for
less than the tenant's purchase price and the tenant does not
vacate the dwelling. + }
{ - (3) - } { + (4) + } For purposes of subsection (2) of
this section:
(a) Tenancy by the individual at the manufactured dwelling park
site ends on the last day that a member of the individual's
household occupies the manufactured dwelling at the manufactured
dwelling park site; and
(b) Tenancy by the individual at the manufactured dwelling park
site does not end if the manufactured dwelling park is converted
to a subdivision under ORS 92.830 to 92.845 and the individual
buys a space or lot in the subdivision or sells the manufactured
dwelling to a person who buys a space or lot in the subdivision.
{ - (4) - } { + (5) + } Notwithstanding subsection (2) of
this section, if the manufactured dwelling park, or a portion of
the park, is being closed and the rental agreement of the
individual is being terminated because of the exercise of eminent
domain, the credit amount allowed to the individual is the amount
described in subsection (2) of this section, reduced by any
amount that was paid to the individual as compensation for the
exercise of eminent domain.
{ - (5) - } { + (6) + } An individual may not claim more
than one credit under this section for tenancies ended during the
tax year.
{ - (6) - } { + (7) + } If, for the year in which the
individual ends the tenancy at the manufactured dwelling park,
the amount of the credit allowed by this section, when added to
the sum of the amounts allowable as payment of tax under ORS
316.187 and 316.583 plus other tax prepayment amounts and other
refundable credit amounts, exceeds the taxes imposed by this
chapter or ORS chapter 314 for the tax year, reduced by any
nonrefundable credits allowable for purposes of this chapter for
the tax year, the amount of the excess shall be refunded to the
individual as provided in ORS 316.502.
{ - (7) - } { + (8) + } If more than one individual in a
household qualifies under this section to claim the tax credit,
the qualifying individuals may each claim a share of the
available credit that is in proportion to their respective gross
incomes for the tax year.
SECTION 4. ORS 90.650 is amended to read:
90.650. (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
(1), the landlord shall provide notice to the tenant of the tax
credit provided under { - section 82, chapter 843, Oregon Laws
2007, and - } section 17, chapter 906, Oregon Laws 2007. 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 Office of Manufactured Dwelling Park
Community Relations 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 office shall adopt rules establishing a sample form for
the notice described in this section and the notice described in
ORS 90.645 (3).
(3) The department, in consultation with the office, shall
adopt rules establishing a sample form and explanation for the
property tax assessment appeal.
(4) The office may adopt rules to administer this section.
SECTION 5. ORS 316.502 is amended to read:
316.502. (1) The net revenue from the tax imposed by this
chapter, after deducting refunds, shall be paid over to the State
Treasurer and held in the General Fund as miscellaneous receipts
available generally to meet any expense or obligation of the
State of Oregon lawfully incurred.
(2) A working balance of unreceipted revenue from the tax
imposed by this chapter may be retained for the payment of
refunds, but such working balance shall not at the close of any
fiscal year exceed the sum of $1 million.
(3) Moneys are continuously appropriated to the Department of
Revenue to make:
(a) The refunds authorized under subsection (2) of this
section; and
(b) The refund payments in excess of tax liability authorized
under ORS 315.262 and 315.266 { - and section 82, chapter 843,
Oregon Laws 2007, - } and section 17, chapter 906, Oregon Laws
2007.
SECTION 6. ORS 316.502, as amended by section 60, chapter 832,
Oregon Laws 2005, section 86, chapter 843, Oregon Laws 2007,
sections 6 and 7, chapter 868, Oregon Laws 2007, and section 20,
chapter 906, Oregon Laws 2007, is amended to read:
316.502. (1) The net revenue from the tax imposed by this
chapter, after deducting refunds, shall be paid over to the State
Treasurer and held in the General Fund as miscellaneous receipts
available generally to meet any expense or obligation of the
State of Oregon lawfully incurred.
(2) A working balance of unreceipted revenue from the tax
imposed by this chapter may be retained for the payment of
refunds, but such working balance shall not at the close of any
fiscal year exceed the sum of $1 million.
(3) Moneys are continuously appropriated to the Department of
Revenue to make:
(a) The refunds authorized under subsection (2) of this
section; and
(b) The refund payments in excess of tax liability authorized
under { - section 82, chapter 843, Oregon Laws 2007, and - }
section 17, chapter 906, Oregon Laws 2007.
SECTION 7. { + Sections 81, 82, 83 and 88, chapter 843, Oregon
Laws 2007, are repealed. + }
SECTION 8. { + The amendments to ORS 90.645 and section 17,
chapter 906, Oregon Laws 2007, by sections 1 to 3 of this 2009
Act apply to individuals whose household ends tenancy at a
manufactured dwelling park during tax years beginning on or after
January 1, 2010. + }
SECTION 9. { + This 2009 Act takes effect on the 91st day
after the date on which the regular session of the Seventy-fifth
Legislative Assembly adjourns sine die. + }
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