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2011 Oregon Revised Statutes
ORS Volume 10, Chapters 366 - 430
ORS Chapter 390
390.915 Determination of value of scenic easement for tax purposes; easement exempt.


OR Rev Stat § 390.915 (through Leg Sess 2011) What's This?

For ad valorem tax purposes, real property that is subject to a scenic easement shall be valued at its real market value, less any reduction in value caused by the scenic easement, and assessed in accordance with ORS 308.232. The easement shall be exempt from assessment and taxation the same as any other property owned by the state. [1971 c.1 12; 1981 c.804 99; 1991 c.459 394]

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