ORS 97.390¹
Assessment of benefits and damages

If any damages are claimed by the owner of any lot in any such cemetery as is mentioned in ORS 97.360 (Resurvey and alteration in shape or size) (2), which lot is adjacent to the avenues, streets, alleys, driveways or parks vacated as provided in ORS 97.380 (Hearing), they shall be ascertained by the county court or board of county commissioners and offset against the benefits accruing to the lot owner on account of the upkeep and beautification of the cemetery in the manner provided in ORS 97.400 (Disposal of newly created lots). Any person feeling aggrieved at the amount of damages so assessed by the board may appeal from such order of allowance to the circuit court of the county in which the cemetery is situated in the same manner as is provided by statute for appeal from the assessment of damages by the exercise of eminent domain in locating a county road and on such appeal the jury, in assessing the amount of damages to be allowed to the appellant, shall offset against such damages the benefits accruing to the appellant as in this section above provided.

Chapter 97

Atty. Gen. Opinions

Embalming dead human body without prior authoriza­tion from surviving spouse or next of kin, (1981) Vol 41, p 457

1 Legislative Counsel Committee, CHAPTER 97—Rights and Duties Relating to Cemeteries, Human Bodies and Anatomical Gifts, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors097.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 97, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano097.­html (2019) (last ac­cessed May 16, 2020).
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