Scenic Waterways

ORS 390.983
Trail property tax assessment


For ad valorem tax purposes, real property that is subject to an easement, or a written cooperative agreement, for purposes of ORS 390.950 (Short title) to 390.989 (Eminent domain does not apply to department powers or duties under ORS 390.950 to 390.989) and 390.995 (Criminal penalties) (2) shall be valued at its real market value, less any reduction in value caused by the easement or the written cooperative agreement, and assessed in accordance with ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value). The easement shall be exempt from assessment and taxation the same as any other property owned by the state. [1971 c.614 §13; 1981 c.804 §100; 1991 c.459 §395]

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Last accessed
Jun. 26, 2021