Oregon Department of Revenue

Rule Rule 150-307-0260
Water Association Exemption Under ORS 307.210 Is Assessor’s Responsibility


The Assessor shall consider all water association exemption applications and determine whether any portion of the property is exempt.


The water association shall include the information and data required on the exemption application form 150-310.013 to claim exemption.


The Assessor may request additional information from the water association.

Last accessed
Jun. 8, 2021