Or. Admin. Code § 150-307-0260

Current through Register Vol. 63, No. 10, October 1, 2024

Section 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.

Or. Admin. Code § 150-307-0260

REV 4-1999, f. 12-1-99, cert. ef. 12-31-99; Renumbered from 150-307.210(5), REV 55-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 307.210