Oregon Statutes - Chapter 390 - State and Local Parks; Recreation Programs; Scenic Waterways; Recreation Trails - Section 390.915 - Determination of value of scenic easement for tax purposes; easement exempt.
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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]
Section: 390.855 390.865 390.875 390.885 390.895 390.905 390.910 390.915 390.925 390.930 390.932 390.934 390.936 390.938 390.940
Last modified: August 7, 2008
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