2017 ORS 271.785¹
Taxation of property subject to highway scenic preservation easement

For the purpose of taxation, real property that is subject to a highway scenic preservation easement shall be assessed on the basis of the real market value of the property less any reduction in value caused by the highway scenic preservation easement. Such an easement shall be exempt from assessment and taxation the same as any other property owned by the holder. [1983 c.642 §8; 1985 c.160 §6; 1991 c.459 §371; 2007 c.809 §18]

Law Review Cita­tions

34 EL 247 (2004)

Law Review Cita­tions

14 EL 557 (1984); 46 EL 759 (2017)

1 Legislative Counsel Committee, CHAPTER 271—Use and Disposition of Public Lands Generally; Easements, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors271.­html (2017) (last ac­cessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 271, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano271.­html (2017) (last ac­cessed Mar. 30, 2018).
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.