Sherman v. Department of Revenue

1 Citing case

  1. Shevtsov v. Dep't of Revenue

    TC 5392 (Or. T.C. Mar. 4, 2020)

    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."