ORS 261.050
Taxation of district property


(1)

All property, real and personal, owned, used, operated or controlled by any people’s utility district, in or for the production, transmission, distribution or furnishing of electricity or electric service for or to the public, shall be assessed and taxed in the same manner and for the same purposes, and the district and the directors and officers thereof shall be subject to the same requirements, as are provided by law in respect to assessment and taxation of similar property owned, used, operated or controlled by private corporations or individuals for the purpose of furnishing electricity or electric service to the public.

(2)

If a people’s utility district owns property jointly with a tax-exempt governmental or municipal entity, only the portion of the property used, operated or controlled by the people’s utility district shall be assessed and taxed pursuant to subsection (1) of this section. [Amended by 2007 c.301 §32; 2007 c.895 §3a]

Source: Section 261.050 — Taxation of district property, https://www.­oregonlegislature.­gov/bills_laws/ors/ors261.­html.

Notes of Decisions

Market data approach to valuation of people’s utility district’s property was proper. Emerald People’s Utility Dist. v. Dept. of Rev., 10 OTR 207 (1986)

261.005
Short title
261.007
Policy
261.010
Definitions
261.025
Statutory provisions cumulative
261.030
Limit of authority to control existing utilities of electric cooperatives or cities
261.035
Effect of chapter on charter provisions of cities and acquisition of plants
261.045
Procedure in absence of specific provision
261.050
Taxation of district property
261.055
Special elections called by board
261.060
Election procedure
261.065
Application of initiative, referendum and recall laws
261.105
Powers of district
261.110
Areas includable in district
261.113
Petition or resolution for formation to propose special levy for certain purposes
261.115
Contents of electors’ petition
261.118
Withdrawal from petition
261.121
Basis of computing percentage of petition signatures
261.131
Period for county clerk to certify petition
261.141
Formation, annexation or consolidation by resolution
261.147
Resolution to remove territory not served by district
261.151
Hearing by Director of State Department of Energy on district formation
261.161
Hearing by county governing body
261.171
County governing body to call election
261.180
Effect of annexation or consolidation on title to property and indebtedness
261.190
Election of first board of directors
261.200
Proclamation of district formation or boundary change
261.210
Payment of election expenses
261.215
When district formed
261.220
Mandamus to compel performance of its duties by county governing body
261.225
State agencies and private utilities to provide new district certain information
261.235
Definitions for ORS 261.235 to 261.255
261.240
Policy
261.241
Membership in electric cooperative or limited liability corporation
261.245
Authority of district to acquire interest in power facilities
261.250
District liability
261.253
Restriction on public contract imposing unconditional or unlimited financial obligation on electric utility
261.255
Use of district money or property
261.305
General powers of district
261.310
Irrigation, drainage, other districts given power of utility district in certain cases
261.315
Acquisition of distribution facilities outside district
261.325
Acquisition of water rights
261.327
Acquisition of distribution facilities of private utility
261.330
District water right appropriation exclusive if not excessive
261.335
Districts subject to public contracting and purchasing requirements
261.345
Employment of labor
261.348
Transactions for production, supply or delivery of electricity
261.350
Agreements for use of excess district facilities
261.355
Procedure for issuance and sale of revenue bonds
261.360
Authority to issue general obligation bonds
261.365
Bond requirements
261.371
Authority to issue and sell revenue bonds
261.375
Election to authorize district bond issue
261.380
Refunding district indebtedness
261.385
Levy and collection of taxes for certain purposes
261.390
Property taxable
261.405
Board of directors
261.410
Nomination and election of directors of established districts
261.415
Vacancy in office of director
261.420
Terms of office of directors
261.425
Officers of board
261.430
Board meetings
261.445
Appointment and removal of district manager
261.460
Legislative function of board
261.465
Board supervision and regulation of district utilities
261.470
Accounting system adopted by board
261.605
Testing validity of certain commission and board proceedings
261.610
Nature of proceeding
261.615
Appeal to Court of Appeals
261.620
Guidance for court determination
261.625
Costs of proceeding
261.630
Institution of proceeding by elector
261.635
Procedure exclusive
261.705
Authority to dissolve district
261.710
Call of election
261.715
Directors as trustees
261.720
Inventory and sale of district property
261.725
Disposal of sale proceeds
261.730
Disposal of district books and records
261.900
Construction
Green check means up to date. Up to date