2017 ORS 390.983¹
Trail property tax assessment

For ad valorem tax purposes, real property that is subject to an easement, or a written cooperative agreement, for purposes of ORS 390.950 (Short title) to 390.989 (Eminent domain does not apply to department powers or duties under ORS 390.950 to 390.989) and 390.995 (Criminal penalties) (2) shall be valued at its real market value, less any reduction in value caused by the easement or the written cooperative agreement, and assessed in accordance with ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value). The easement shall be exempt from assessment and taxation the same as any other property owned by the state. [1971 c.614 §13; 1981 c.804 §100; 1991 c.459 §395]

1 Legislative Counsel Committee, CHAPTER 390—State and Local Parks; Recreation Programs; Scenic Waterways; Recreation Trails, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors390.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
 
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.