Or. Rev. Stat. » Oregon Revised Statutes
Oregon Revised Statutes

Or. Rev. Stat. § 308.236 (2026)

Land values to reflect presence of roads; roads not assessed; exception for certain timber roads

✓ current as of May 2026
Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      308.236 Land values to reflect presence of roads; roads not assessed; exception for certain timber roads. (1) The availability, usefulness and cost of using roads, including all roads of the owner of land or timber and all roads that the owner has the right to use, shall be taken into consideration in determining the real market value of land.

      (2) Farm or grazing land roads and forest roads themselves, except principal exterior timber access roads, shall not be appraised, valued or assessed and they shall not be classed as improvements under ORS 308.215. The underlying land upon which roads are constructed shall be assessed if it is otherwise subject to assessment.

      (3) As used in this section:

      (a) “Road” includes fills, ballast, bridges, culverts, drains, surfacing and other appurtenances of a like kind commonly associated with roads but excludes railroads.

      (b) “Principal exterior timber access roads” means those portions of high standard main-line private roads that provide access from a conversion center or public way to the exterior boundary of the principal forest area served by the road. A high standard main-line private road is a permanent road of two lanes or more that is paved or macadamized or that has a fine-gravel surface that is permanently and continuously maintained. [1963 c.230 §2; 1977 c.892 §35; 1987 c.305 §7; 1989 c.1083 §8; 1991 c.459 §99; 1999 c.1078 §62; 2003 c.46 §16; 2003 c.621 §80]

 

      308.237 [1961 c.695 §1; repealed by 1963 c.577 §11]

 

      308.238 [1961 c.695 §2; repealed by 1963 c.577 §11]

 

      308.239 [1965 c.622 §1; 1967 c.633 §1; renumbered 308.345]

Notes of Decisions
Cited in 3 cases, 1965–2003 · leading case: Dep't of Revenue v. Rankin, 17 Or. Tax 124 (Or. T.C. 2003).
Sort: Relevance Newest Treatment
Dep't of Revenue v. Rankin, 17 Or. Tax 124 (Or. T.C. 2003). “*127 Forestland does not include buildings, structures, machinery, equipment or fixtures erected upon, under or above the soil, but does include roads described in ORS 308.236.” (Emphasis added.) Property is “designated” as forestland upon written application by a property owner…”
Roman Catholic Bishop of Diocese of Baker v. Dep't of Revenue, 9 Or. Tax 122 (Or. T.C. 1981). “405(2), (6); ORS 308.236(2). *128 The preponderance of testimony and law favors the position of the defendant.”
Simpson Timber Co. v. State Tax Comm'n, 2 Or. Tax 188 (Or. T.C. 1965). “The issue is whether approximately ten miles of logging road is subject to assessment and taxation as a principal exterior timber access road under the provisions of ORS 308.236 which provide in part as follows : “(2) Roads themselves, except principal exterior timber access…”
— Or. Rev. Stat. § 308.236(2) — 1 case
Roman Catholic Bishop of Diocese of Baker v. Dep't of Revenue, 9 Or. Tax 122 (Or. T.C. 1981). “405(2), (6); ORS 308.236(2). *128 The preponderance of testimony and law favors the position of the defendant.”
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.