Oregon § 390.915 Determination of value of scenic easement for tax purposes; easement exempt

Oregon Statutes

§ 390.915 — Determination of value of scenic easement for tax purposes; easement exempt

Oregon § 390.915

Vol.10

Title 31Highways, Roads, Bridges and Ferries

Ch. 390State and Local Parks; Recreation Programs;

This text of Oregon § 390.915 (Determination of value of scenic easement for tax purposes; easement exempt) 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. § 390.915 (2026).

Text

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.

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