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Oregon Revised Statutes

Or. Rev. Stat. § 271.785 (2026)

Taxation of property subject to highway scenic preservation easement

✓ current as of May 2026
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      271.785 Taxation of property subject to highway scenic preservation easement. For the purpose of taxation, real property that is subject to a highway scenic preservation easement shall be assessed on the basis of the real market value of the property less any reduction in value caused by the highway scenic preservation easement. Such an easement shall be exempt from assessment and taxation the same as any other property owned by the holder. [1983 c.642 §8; 1985 c.160 §6; 1991 c.459 §371; 2007 c.809 §18]

Notes of Decisions
Cited in 1 case, 2002–2002 · leading case: Lane Cnty. Assessor v. Briggs, 17 Or. Tax 87 (Or. T.C. 2002).
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Lane Cnty. Assessor v. Briggs, 17 Or. Tax 87 (Or. T.C. 2002). · cites it 2× “The rule for the taxation of conservation easements is set out in ORS 271.785. Under that statute the property is assessed on the basis of its real market value, less any reduction in that value caused by the easement.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.