Taxation of lands subject to scenic easements
For ad valorem tax purposes, land that is subject to a scenic easement acquired under ORS 390.332 (Acquisition of scenic easements near Willamette River) or a scenic or public easement acquired under ORS 390.334 (Acquisition of scenic easements in lands subject to development plan) 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 (Property to be valued at 100 percent real market value and assessed at assessed value). The easements shall be exempt from assessment and taxation as any land owned by the state is so exempt. [1973 c.558 §7; 1981 c.804 §98; 1991 c.459 §393]
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