Oregon Law
Law as of Jan 1, 2026
Chapter contents
261.005Short title 261.007Policy 261.010Definitions 261.015[Renumbered 261.121] 261.020[Repealed by 1973 c.796 §79] 261.025Statutory provisions cumulative 261.030Limit of authority to control existing utilities of electric cooperatives or cities 261.035Effect of chapter on charter provisions of cities and acquisition of plants 261.040[Amended by 1979 c.558 §6; renumbered 261.118] 261.045Procedure in absence of specific provision 261.050Taxation of district property 261.055Special elections called by board 261.060Election procedure 261.065Application of initiative, referendum and recall laws 261.105Powers of district; formation; annexation; consolidation 261.110Areas includable in district; description of district in petition for election 261.113Petition or resolution for formation to propose special levy for certain purposes 261.115Contents of electors’ petition; certification 261.118Withdrawal from petition 261.120[Amended by 1975 c.647 §17; repealed by 1979 c.558 §30] 261.121Basis of computing percentage of petition signatures 261.125[Repealed by 1979 c.558 §30] 261.130[Repealed by 1979 c.558 §30] 261.131Period for county clerk to certify petition 261.135[Repealed by 1979 c.558 §30] 261.140[Repealed by 1979 c.558 §30] 261.141Formation, annexation or consolidation by resolution; contents of resolution 261.145[Repealed by 1979 c.558 §30] 261.147Resolution to remove territory not served by district; hearing; notice; election on question of removal; effect of removal 261.150[Repealed by 1979 c.558 §30] 261.151Hearing by Director of State Department of Energy on district formation; notice; report by director 261.155[Repealed by 1979 c.558 §30] 261.160[Repealed by 1979 c.558 §30] 261.161Hearing by county governing body; notice; determination of boundaries 261.165[Repealed by 1979 c.558 §30] 261.170[Repealed by 1979 c.558 §30] 261.171County governing body to call election; notice; dates 261.175[Repealed by 1979 c.558 §30] 261.180Effect of annexation or consolidation on title to property and indebtedness 261.185[Amended by 1973 c.796 §10; repealed by 1975 c.647 §53] 261.190Election of first board of directors; qualifications; tenure 261.195[Amended by 1973 c.796 §12; repealed by 1975 c.647 §53] 261.200Proclamation of district formation or boundary change; special levy; property owner petition 261.205[Repealed by 1975 c.647 §53] 261.210Payment of election expenses; security deposit 261.215When district formed; designation; district as corporation 261.220Mandamus to compel performance of its duties by county governing body 261.225State agencies and private utilities to provide new district certain information 261.235Definitions for ORS 261.235 to 261.255 261.240Policy; construction 261.241Membership in electric cooperative or limited liability corporation 261.245Authority of district to acquire interest in power facilities 261.250District liability; application of moneys; use of power of eminent domain 261.253Restriction on public contract imposing unconditional or unlimited financial obligation on electric utility 261.255Use of district money or property; revenue bonds 261.305General powers of district 261.310Irrigation, drainage, other districts given power of utility district in certain cases 261.315Acquisition of distribution facilities outside district 261.320[Repealed by 1971 c.741 §38] 261.325Acquisition of water rights 261.327Acquisition of distribution facilities of private utility; compensation for energy efficiency measures 261.330District water right appropriation exclusive if not excessive 261.335Districts subject to public contracting and purchasing requirements 261.340[Repealed by 1979 c.558 §30] 261.345Employment of labor; pay and conditions; agreements; rights of previous employees of private utility 261.348Transactions for production, supply or delivery of electricity; financial products contracts 261.350Agreements for use of excess district facilities 261.355Procedure for issuance and sale of revenue bonds 261.360Authority to issue general obligation bonds 261.365Bond requirements 261.370[Repealed by 1975 c.642 §6 (261.371 enacted in lieu of 261.370)] 261.371Authority to issue and sell revenue bonds 261.375Election to authorize district bond issue 261.380Refunding district indebtedness 261.385[Amended by 1963 c.9 §5; 1991 c.459 §357; repealed by 2023 c.173 §1] 261.390Property taxable; time and manner of tax levy and collection 261.405Board of directors; election; qualifications 261.410Nomination and election of directors of established districts 261.415Vacancy in office of director 261.420Terms of office of directors 261.425Officers of board 261.430Board meetings 261.435[Amended by 1953 c.284 §2; 1957 c.334 §4; 1959 c.118 §1; 1967 c.168 §1; repealed by 1979 c.558 §30] 261.440[Repealed by 1969 c.325 §4] 261.445Appointment and removal of district manager; qualifications; salary; acting manager; powers and duties 261.450[Repealed by 1969 c.345 §20] 261.455[Repealed by 1969 c.344 §8] 261.460Legislative function of board 261.465Board supervision and regulation of district utilities; fixing rates 261.470Accounting system adopted by board; annual reports; annual audit 261.505[Amended by 1973 c.796 §17; 1975 c.647 §21; renumbered 261.055] 261.510[Amended by 1959 c.72 §1; repealed by 1973 c.796 §79] 261.515[Repealed by 1973 c.796 §79] 261.605Testing validity of certain commission and board proceedings 261.610Nature of proceeding; notice; appearance to contest; court determinations 261.615Appeal to Court of Appeals 261.620Guidance for court determination 261.625Costs of proceeding 261.630Institution of proceeding by elector; directors as parties; notice 261.635Procedure exclusive 261.705Authority to dissolve district; vote authorizing dissolution 261.710Call of election; effect of favorable vote 261.715Directors as trustees 261.720Inventory and sale of district property 261.725Disposal of sale proceeds 261.730Disposal of district books and records; termination of corporate existence 261.900Construction

Chapter 261 — People’s Utility Districts

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.

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Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.