Oregon § 551.010 Use of “lands” in chapter; railroads subject to taxation; duties of surveyor and engineer

Oregon Statutes

§ 551.010 — Use of “lands” in chapter; railroads subject to taxation; duties of surveyor and engineer

Oregon § 551.010

Vol.15

Title 45Water Resources; Irrigation, Drainage, Flood Control, Reclamation

Ch. 551Diking Districts

This text of Oregon § 551.010 (Use of “lands” in chapter; railroads subject to taxation; duties of surveyor and engineer) 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. § 551.010 (2026).

Text

(1)When the term “lands” is used in this chapter in reference to taxation, it shall not be held to include improvements thereon; but the roadbed of railway lines within diking districts shall be subject to taxation for diking purposes.

(2)For purposes of this chapter, duties prescribed for the county surveyor may also be performed by the county engineer if the county employs a registered professional engineer.

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(1) When the term “lands” is used in this chapter in reference to taxation, it shall not be held to include improvements thereon; but the roadbed of railway lines within diking districts shall be subject to taxation for diking purposes.
(2) For purposes of this chapter, duties prescribed for the county surveyor may also be performed by the county engineer if the county employs a registered professional engineer.