Oregon Revised Statutes Chapter 390 § 390.364 — Taxation of lands subject to scenic easements
Oregon Revised Statutes Chapter 390 ·
Oregon Code § 390.364·Enacted ·Last updated March 01, 2026
Statute Text
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 or a scenic or
public easement acquired under ORS 390.334 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. 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]
Plain English Explanation
This Oregon statute addresses Taxation of lands subject to scenic easements. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 390.364
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Taxation of lands subject to scenic easements. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 390.364. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.