Oregon Revised Statutes Chapter 390 § 390.915 — Determination of value of scenic easement for tax purposes; easement exempt
Oregon Revised Statutes Chapter 390 ·
Oregon Code § 390.915·Enacted ·Last updated March 01, 2026
Statute Text
Determination of value of scenic easement for tax purposes; easement exempt.
For ad valorem tax purposes, real
property that is subject to a scenic easement shall be valued at its real
market value, less any reduction in value caused by the scenic easement, and
assessed in accordance with ORS 308.232. The easement shall be exempt from
assessment and taxation the same as any other property owned by the state. [1971
c.1 §12; 1981 c.804 §99; 1991 c.459 §394]
Plain English Explanation
This Oregon statute addresses Determination of value of scenic easement for tax purposes; easement exempt. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 390.915
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Determination of value of scenic easement for tax purposes; easement exempt. Read the full statute text above for details.
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