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

(1) The Assessor shall consider all water association exemption applications and determine whether any portion of the property is exempt. (2) The water association shall include the information and data required on the exemption application form 150-310.013 to claim exemption. (3) The Assessor may request additional information from the water association.