Where the legislature intended to afford the benefit of ORS 305.288(1) to an item of personal property, it did so specifically, by naming manufactured structures and floating homes. See ORS 308.875 (manufactured structure classified as personal property unless owned by the same person owning the land on which it sits); Sherman v. Dept. of Rev., 17 OTR 132, 133 (2003) (floating home is personal property pursuant to ORS 308.190(2)(c)). Second, in the same bill in which the legislature first adopted the predecessor to ORS 305.288(1), the legislature amended several other property tax statutes containing the word "dwelling."
This matter is before the court on a Motion to Dismiss Amended Complaint filed by Defendant Department of Revenue (the department). The Amended Complaint was filed pursuant to leave granted by the court in its order filed July 24, 2003. Sherman v. Dept. of Rev., 17 OTR 132 (2003). That order granted a Motion to Dismiss because Plaintiffs (taxpayers) had not alleged facts sufficient to establish that they had standing to complain of a loss in the value of rights in water flowing under a houseboat owned by taxpayers.