Statutes, codes, and regulations
Oregon Revised Statutes
Title 25 - PUBLIC LANDSChapter 271 - USE AND DISPOSITION OF PUBLIC LANDS GENERALLY; EASEMENTS
CONSERVATION AND HIGHWAY SCENIC PRESERVATION EASEMENTS
Section 271.785 - Taxation of property subject to highway scenic preservation easement

ORS § 271.785

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 271.785 - Taxation of property subject to highway scenic preservation easement

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.

ORS 271.785

1983 c.642 §8; 1985 c.160 §6; 1991 c.459 §371; 2007 c. 809, § 18