Bill Text: OR HB3589 | 2011 | Regular Session | Introduced

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Bill Title: Relating to manufactured dwelling parks.

Sponsorship: Partisan Bill (Republican 1)

Status: (Failed) 2011-06-30 - In committee upon adjournment. [HB3589 Detail]

Download: Oregon-2011-HB3589-Introduced.html

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     76th OREGON LEGISLATIVE ASSEMBLY--2011 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 3895

                         House Bill 3589

Sponsored by Representative HICKS

                             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.

  Authorizes establishment of manufactured dwelling park with 50
or fewer lots as conditional use in any zone.
  Creates refundable credit against personal income tax for
full-year resident of manufactured dwelling park.
  Establishes subtraction for capital gains for purpose of income
and excise taxation for owner or operator of manufactured
dwelling park. Reduces income and excise tax rates and corporate
minimum tax for owner or operator of manufactured dwelling park.
  Applies to tax years beginning on or after January 1, 2012.

                        A BILL FOR AN ACT
Relating to manufactured dwelling parks.
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + Section 2 of this 2011 Act is added to and made
a part of ORS 446.003 to 446.140. + }
  SECTION 2.  { + Notwithstanding the statewide land use planning
goals, a manufactured dwelling park with 50 or fewer lots may be
established as a conditional use in any zone. + }
  SECTION 3.  { + Section 4 of this 2011 Act is added to and made
a part of ORS chapter 315. + }
  SECTION 4.  { + (1) As used in this section:
  (a) 'Manufactured dwelling' has the meaning given that term in
ORS 446.003.
  (b) 'Manufactured dwelling park' means a place within this
state where 10 or more manufactured dwellings are located, the
primary purpose of which is to rent space or keep space for rent
to any person for a charge or fee.
  (2) A credit of $100 against the taxes otherwise due under ORS
chapter 316 is allowed to an individual who rents space in a
manufactured dwelling park for a manufactured dwelling that is
owned and occupied by the individual as the individual's
principal residence throughout the tax year.
  (3) If a change in the taxable year of the taxpayer occurs as
described in ORS 314.085, or if the Department of Revenue
terminates the taxpayer's taxable year under ORS 314.440, the
credit allowed by this section shall be prorated or computed in a
manner consistent with ORS 314.085.
  (4) If a change in the status of a taxpayer from resident to
nonresident or from nonresident to resident occurs, the credit
allowed by this section shall be determined in a manner
consistent with ORS 316.117. + }
  SECTION 5.  { + Section 6 of this 2011 Act is added to and made
a part of ORS chapter 317. + }
  SECTION 6.  { + (1) As used in this section:
  (a) 'Manufactured dwelling' has the meaning given that term in
ORS 446.003.
  (b) 'Manufactured dwelling park' means a place within this
state where 10 or more manufactured dwellings are located, the
primary purpose of which is to rent space or keep space for rent
to any person for a charge or fee.
  (c) 'Manufactured dwelling park operator' means the owner or
operator of a manufactured dwelling park whose principal business
is the establishment or operation of manufactured dwelling parks.
  (2) There shall be subtracted from federal taxable income any
net capital gain that is treated as net capital gain for federal
tax purposes for the tax year and that is includable in taxable
income in this state for the tax year, if the taxpayer is a
manufactured dwelling park operator.
  (3) Notwithstanding ORS 317.061 and 317.090, for a taxpayer who
is a manufactured dwelling park operator:
  (a) The minimum tax imposed under this chapter for the
privilege of carrying on or doing business within this state
shall be $10; and
  (b) The rate of the tax imposed by and computed under this
chapter is six and six-tenths percent. + }
  SECTION 7.  { + Sections 4 and 6 of this 2011 Act apply to tax
years beginning on or after January 1, 2012. + }
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