Oregon § 390.983 Trail property tax assessment

Oregon Statutes

§ 390.983 — Trail property tax assessment

Oregon § 390.983

Vol.10

Title 31Highways, Roads, Bridges and Ferries

Ch. 390State and Local Parks; Recreation Programs;

This text of Oregon § 390.983 (Trail property tax assessment) 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. § 390.983 (2026).

Text

For ad valorem tax purposes, real property that is subject to an easement, or a written cooperative agreement, for purposes of ORS 390.950 to 390.989 and 390.995 (2) shall be valued at its real market value, less any reduction in value caused by the easement or the written cooperative agreement, 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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For ad valorem tax purposes, real property that is subject to an easement, or a written cooperative agreement, for purposes of ORS 390.950 to 390.989 and 390.995 (2) shall be valued at its real market value, less any reduction in value caused by the easement or the written cooperative agreement, 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.