Current through Register Vol. 61, No. 4, April 1, 2022
For purposes of ORS
"Water Associations" are wholly mutual or
cooperative in character and have the following characteristics:
(A) 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.
unincorporated association provides in its bylaws that the association is
wholly mutual or cooperative in character and is not to produce a profit.
(b) "Domestic Water
Use" is all household and outdoor uses that may include watering of livestock,
lawn, garden, and farm irrigation.
(c) "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.
(2) 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
The following property
is not exempt and shall be classified and assessed in the same manner as other
property subject to assessment and taxation.
(a) Property that is not owned by the
(b) Property that is
owned by the association but is not used primarily in storing, conveying or
Admin. R. 150-307-0250
11-59; 1-66; 3-70; 11-71; RD 8-1991, f. 12-30-91, cert. ef. 12-31-91; RD
9-1997, f. & cert. ef. 12-31-97; REV 13-1999, f. 12-30-99, cert. ef.
12-31-99; Renumbered from 150-307.210,
55-2016, f. 8-13-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS