Section 271.729 - Report on effect of conservation or highway scenic preservation easement on property value; fee(1) An owner of real property considering whether to convey a conservation easement or a highway scenic preservation easement to a holder may apply to the county assessor for a report on the effect of the conveyance of the easement on the assessed value of the property upon which the easement is to be granted.(2) The request for the report shall be made in writing to the assessor and shall be accompanied by: (a) An appraisal of the property prepared by an appraiser certified or licensed under ORS chapter 674. The appraisal shall have been prepared within three months preceding the date that application is made to the assessor and shall state the appraiser's opinion of the real market value of the property both before and after the easement is conveyed;(b) A copy of the instrument creating the easement; and(c) A fee in an amount determined by the assessor, as reimbursement for the costs of preparing the report.(3) Upon receipt of a completed application, the assessor shall determine what the assessed value for the property would have been had the easement been accepted and recorded by the proposed holder for the last tax year in which a property tax statement described in ORS 311.250 was sent to the property owner. The assessor shall prepare a written report stating the assessor's findings and shall send the report to the property owner.