2007 ORS 390.364¹
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]

Atty. Gen. Opinions

Scenic ease­ments under Willamette River Greenway law, (1974) Vol 36, p 1060; binding effect on govern­mental agencies of the adop­tion of interim Willamette River Greenway boundaries, (1975) Vol 37, p 894; no accompanying public right to use or trespass, (1976) Vol 38, p 91; whether "ordinary low wa­ter" means as affected by United States Corps of Engineer dams, (1977) Vol 38, p 1295; inclusion of Coast Fork of Willamette River under Willamette River Greenway restric­tions, (1979) Vol 39, p 577

1 Legislative Counsel Committee, CHAPTER 390—State and Local Parks; Recreation Programs; Scenic Waterways; Recreation Trails, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­390.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 390, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­390ano.­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.