Oregon Revised Statutes Revenue and Taxation § 307.203

Notwithstanding any other provision of law granting an exemption from property taxation, specific works or improvements to provide mobile home or manufactured dwelling parks as defined in ORS 446.003 that are financed from the proceeds of revenue bonds issued by the Housing and Community Services Department under the amendments to ORS 456.615 [renumbered 456.548 in 2007] by section 1, chapter 738, Oregon Laws 1991, and ORS 456.548 to 456.725 shall not be eligible for a limited assessment or exemption from property taxation unless: