ORS 358.475¹

The Legislative Assembly hereby declares that it is in the best interest of the state to maintain, preserve and rehabilitate properties of Oregon historical significance. Historic preservation incentive programs provide a public benefit by encouraging preservation and appropriate rehabilitation of significant historic properties. These historically significant portions of the built environment contain the visual and intellectual record of our irreplaceable cultural heritage. They link us with our past traditions and values, establish standards and perspectives for measuring our present achievements and set goals for future accomplishments. To the extent that Oregon’s historic preservation incentive programs encourage the preservation and appropriate rehabilitation of significant historical property, the programs create a positive partnership between the public good and private property that promotes economic development; tourism; energy and resource conservation; neighborhood, downtown and rural revitalization; efficient use of public infrastructure; and civic pride in our shared historical and cultural foundations. [1975 c.514 §1; 1995 c.5 §1; 2001 c.540 §1]

Notes of Decisions

These sec­tions are not tax laws which under ORS 305.410 (Authority of court in tax cases within its jurisdiction) can be reviewed only by the Tax Court. Multnomah County v. Talbot, 56 Or App 235, 641 P2d 617 (1982), aff'd 294 Or 478, 657 P2d 684 (1983)

Atty. Gen. Opinions

Proper assess­ment date for prop­erty classified as historic prop­erty, (1977) Vol 38, p 995

1 Legislative Counsel Committee, CHAPTER 358—Museums; Historical Societies; Preservation of Historical and Archaeological Properties and Objects; Oregon Historic Families Database, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors358.­pdf (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 358, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­358ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information