Who owns an easement drive? Who pays taxes on that easement drive?

An easement is a right to use someone else's property. If you own an easement, what you own is the right to access to someone else's land, typically because you need it to access some public route like a road or a river. If the property is yours, then you own it and pay taxes on it, and someone else owns the easement and can come on to your property there. You never own an easement on your own property - you already have the right to access all of your own land.

Mr. Bodzin pretty much nailed it. There are a variety of different easements - actual, implied, constructive, created by the court ie by condemnation or to prevent someone from being landlocked. Just out of curiosity, why is this a problem for you? http://www.portlandlegalservices.com