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2025 Oregon Revised Statutes
Volume : 07 - Public Facilities and Finance
Chapter 271 - Use and Disposition of Public Lands Generally; Easements
Section 271.785 - Taxation of property subject to highway scenic preservation easement.
Universal Citation:
OR Rev Stat § 271.785 (2025)
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For the purpose of taxation, real property that is subject to a highway scenic preservation easement shall be assessed on the basis of the real market value of the property less any reduction in value caused by the highway scenic preservation easement. Such an easement shall be exempt from assessment and taxation the same as any other property owned by the holder. [1983 c.642 §8; 1985 c.160 §6; 1991 c.459 §371; 2007 c.809 §18]
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