2017 ORS 261.050¹
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]

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)

Chapter 261

Notes of Decisions

People’s utility district does not possess exclusive right to provide service within boundaries of district. Douglas Electric Cooperative v. Central Lincoln People’s Utility District, 164 Or App 251, 991 P2d 1060 (1999), Sup Ct review denied

Atty. Gen. Opinions

County clerk’s and county governing body’s duty to determine validity of voters’ peti­tion to form people’s utility district, (1980) Vol 40, p 367

Law Review Cita­tions

7 EL 315 (1977); 16 WLR 549 (1979)

1 Legislative Counsel Committee, CHAPTER 261—People’s Utility Districts, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors261.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 261, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano261.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.