Oregon Statutes
§ 271.785 — Taxation of property subject to highway scenic preservation easement
Oregon § 271.785
This text of Oregon § 271.785 (Taxation of property subject to highway scenic preservation easement) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 271.785 (2026).
Text
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.
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Legislative History
1983 c.642 §8; 1985 c.160 §6; 1991 c.459 §371; 2007 c.809 §18
Nearby Sections
15
§ 271.010
§ 271.010§ 271.020
§ 271.020§ 271.030
§ 271.030§ 271.040
§ 271.040§ 271.050
§ 271.050§ 271.060
§ 271.060§ 271.070
§ 271.070§ 271.090
Filing of petition; notice§ 271.100
Action by city governing body§ 271.110
Notice of hearing§ 271.120
Hearing; determination§ 271.140
Title to vacated areasCite This Page — Counsel Stack
Bluebook (online)
Oregon § 271.785, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/271.785.