Oregon Historical and Heritage Agencies, Programs and Tax Provisions

ORS 358.475

The Legislative Assembly hereby declares that it is in the best interest of the state to maintain, preserve and rehabilitate properties of Oregon historical significance. Historic preservation incentive programs provide a public benefit by encouraging preservation and appropriate rehabilitation of significant historic properties. These historically significant portions of the built environment contain the visual and intellectual record of our irreplaceable cultural heritage. They link us with our past traditions and values, establish standards and perspectives for measuring our present achievements and set goals for future accomplishments. To the extent that Oregon’s historic preservation incentive programs encourage the preservation and appropriate rehabilitation of significant historical property, the programs create a positive partnership between the public good and private property that promotes economic development; tourism; energy and resource conservation; sustainability; neighborhood, downtown and rural revitalization; efficient use of public infrastructure; and civic pride in our shared historical and cultural foundations. [1975 c.514 §1; 1995 c.5 §1; 2001 c.540 §1; 2009 c.892 §1]
§§ 358.475 to 358.565

Notes of Decisions

These sections are not tax laws which under ORS 305.410 can be reviewed only by the Tax Court. Multnomah County v. Talbot, 56 Or App 235, 641 P2d 617 (1982), aff'd 294 Or 478, 657 P2d 684 (1983)

Atty. Gen. Opinions

Proper assessment date for property classified as historic property, (1977) Vol 38, p 995


Last accessed
Jun. 26, 2021