Scenic Waterways

ORS 390.364
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 (Acquisition of scenic easements near Willamette River) or a scenic or public easement acquired under ORS 390.334 (Acquisition of scenic easements in lands subject to development plan) 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 (Property to be valued at 100 percent real market value and assessed at assessed value). 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]
§§ 390.310 to 390.368

Atty. Gen. Opinions

Scenic easements under Willamette River Greenway law, (1974) Vol 36, p 1060; binding effect on governmental agencies of the adoption of interim Willamette River Greenway boundaries, (1975) Vol 37, p 894; no accompanying public right to use or trespass, (1976) Vol 38, p 91; whether "ordinary low water" means as affected by United States Corps of Engineer dams, (1977) Vol 38, p 1295; inclusion of Coast Fork of Willamette River under Willamette River Greenway restrictions, (1979) Vol 39, p 577


Source

Last accessed
Jun. 26, 2021