Bill Text: OR HB2446 | 2013 | Regular Session | Introduced

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Bill Title: Relating to tax treatment of sale of manufactured dwelling park.

Spectrum: Slight Partisan Bill (Democrat 3-1)

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB2446 Detail]

Download: Oregon-2013-HB2446-Introduced.html

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     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .

LC 1490

                         House Bill 2446

Sponsored by Representative NATHANSON; Representatives DOHERTY,
  HOYLE, KENNEMER (at the request of Manufactured Housing
  Landlord/Tenant Coalition) (Presession filed.)

                             SUMMARY

The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.

  Extends sunset for tax exemptions for gain realized by
manufactured dwelling park landlord from sale of park to certain
associations or organizations or to housing authority.

                        A BILL FOR AN ACT
Relating to tax treatment of sale of manufactured dwelling park;
  amending sections 7 and 10, chapter 826, Oregon Laws 2005.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. Section 7, chapter 826, Oregon Laws 2005, as amended
by section 21, chapter 906, Oregon Laws 2007, is amended to read:
   { +  Sec. 7. + } Section 6, chapter 826, Oregon Laws 2005,
applies to tax years beginning on or after January 1, 2006, and
before January 1,   { - 2014 - }  { +  2020 + }.
  SECTION 2. Section 10, chapter 826, Oregon Laws 2005, as
amended by section 22, chapter 906, Oregon Laws 2007, is amended
to read:
   { +  Sec. 10. + } Section 9, chapter 826, Oregon Laws 2005,
applies to tax years beginning on or after January 1, 2006, and
before January 1,   { - 2014 - }  { +  2020 + }.
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