Oregon § 390.364 Taxation of lands subject to scenic easements

Oregon Statutes

§ 390.364 — Taxation of lands subject to scenic easements

Oregon § 390.364

Vol.10

Title 31Highways, Roads, Bridges and Ferries

Ch. 390State and Local Parks; Recreation Programs;

This text of Oregon § 390.364 (Taxation of lands subject to scenic easements) 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. § 390.364 (2026).

Text

For ad valorem tax purposes, land that is subject to a scenic easement acquired under ORS 390.332 or a scenic or public easement acquired under ORS 390.334 shall be valued at its real market value, less any reduction in value caused by the easement, and assessed in accordance with ORS 308.232. The easements shall be exempt from assessment and taxation as any land owned by the state is so exempt.

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