County Tax Clearance

ORS 446.571(1)(b)(B) requires the owner of a used home to submit an application for an ownership change with the county tax assessor for the county in which the manufactured structure is sited. When the owner complies with this requirement, the tax assessor must follow statutory, administrative rule, and procedural requirements. These requirements may require proof of taxes paid prior to the tax assessor completing the ownership transaction.

In the event an owner applies for an ownership change with the Building Codes Division, the transaction may be completed without assurance of the taxes being paid. Chapter 446 does not require the Division to assure taxes are paid prior to changing ownership. Additionally, Chapter 446 does not establish the authority for the Division to deny a change in ownership based upon taxes owed or paid.

If the used home in question is being relocated to a situs in another county, the Division is required to assure taxes have been paid prior to issuing a trip permit. This is in accordance with 446.631(2)(a).

When necessary, the Division will process applications submitted to the Division in accordingly.