Oregon · Through 2025 Edition

ORS 390.915: Determination of value of scenic easement for tax purposes; easement exempt.

Where this section sits in the code

10 - Highways, Military
31. Highways, Roads, Bridges and Ferries
Chapter 390 — State and Local Parks; Recreation Programs;

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.

Collected 2026-09-03T23:50:14Z. Source file · JSON

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