Section 90.650 - [Operative 1/1/2026] Notice of tax provisions to tenants of closing park; rules(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.Formerly 90.635; 2011 c. 83, § 2; 2019 c. 625, § 60 90.650 (4) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 90 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.