ORS § 90 § 90.650
Notice of tax provisions to tenants of closing park; rules.
Operative Text
(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 that the closure may allow the taxpayer to appeal the property tax assessment on the manufactured dwelling. (2) The Department of Revenue, in consultation with the Housing and Community Services Department, shall adopt rules establishing a sample form and explanation for the property tax assessment appeal. (3) The Housing and Community Services Department may adopt rules to administer this section.
ORS § 90.650 addresses what happens when a manufactured dwelling park closes—whether through eminent domain, a government agency order, or under ORS 90.645(1)—and a tenant's rental agreement is terminated as a result. Under this provision, the landlord is required to notify the tenant that the park closure may give the tenant grounds to appeal the property tax assessment on their manufactured dwelling. The Oregon Department of Revenue, working with the Housing and Community Services Department, is directed to create a sample form and explanation for that appeal process, and the Housing and Community Services Department may adopt additional rules to carry out the section.
Plain English — not legal advice.
Under ORS § 90.650, a landlord who closes a manufactured dwelling park—or a portion of one—must provide written notice to affected tenants informing them that the closure may entitle them to appeal the property tax assessment on their manufactured dwelling. Compliant park operators generally deliver this notice at or around the time the rental agreement is terminated, ensuring tenants are aware of the potential tax remedy before deadlines pass. Landlords typically keep records of when and how this notice was delivered to each affected tenant, and they may reference the sample form developed by the Oregon Department of Revenue for this purpose.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
ORS § 90.650 gives tenants of a closing manufactured dwelling park the right to receive notice from their landlord that the closure may allow them to appeal the property tax assessment on their manufactured dwelling. If a landlord fails to provide this notice upon park closure, tenants may wish to contact the Oregon Housing and Community Services Department or the Oregon Department of Revenue, which is responsible for developing the sample appeal form and explanation referenced in this provision. Tenant-rights organizations familiar with Oregon manufactured dwelling law can also help residents understand what options may be available following a park closure.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated October 7, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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