Oregon Department of Revenue

Rule Rule 150-307-0250
Water Association Qualifications


For purposes of ORS 307.210 (Property of nonprofit mutual or cooperative water associations):


“Water Associations” are wholly mutual or cooperative in character and have the following characteristics:


Each incorporated association is organized as a wholly mutual or cooperative association or, if organized as a nonprofit organization, its bylaws provide that it operate as a wholly mutual or cooperative association.


An unincorporated association provides in its bylaws that the association is wholly mutual or cooperative in character and is not to produce a profit.


“Domestic Water Use” is all household and outdoor uses that may include watering of livestock, lawn, garden, and farm irrigation.


“Commercial Water Use” is use by an industrial or business establishment where the production of a product for resale is the company’s main operation.


Exempt water association property may include but is not limited to parcels of land, dams, man made and natural wells, reservoirs and diversion works, purifying, processing, treating facilities and chemicals, flumes, canals and ditches, pipe and pipe pushers, gates, valves, pressure tanks, pumps and pump houses, hoses, meters and meter boxes, cutting and threading machines, bulldozers, cranes, tractors and hand tools.


The following property is not exempt and shall be classified and assessed in the same manner as other property subject to assessment and taxation.


Property that is not owned by the association.


Property that is owned by the association but is not used primarily in storing, conveying or distributing water.

Last accessed
Jun. 8, 2021