Idaho Code
Idaho Code

Idaho Code § 61-125 (2026)

Water corporation. 

✓ current as of May 2026
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Water corporation. 

The term "water corporation" when used in this act includes every corporation or person, their lessees, trustees, receivers or trustees, appointed by any court whatsoever, owning, controlling, operating or managing any water system for compensation within this state.

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 1979–2025 · leading case: Richardson v. State Tax Comm'n, 604 P.2d 719 (Idaho 1979).
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Richardson v. State Tax Comm'n, 604 P.2d 719 (Idaho 1979). · cites it 2× ““If any water corporation, as defined by section 61-125, Idaho Code, regulated by the Idaho public utilities commission is or has been ordered by the state board of health or the Idaho public utilities commission to install equipment designed and utilized in the elimination,…”
Lamont Bair Enter. v. City of Idaho Falls (Idaho 2019). · cites it 8× “” I.C. § 61-125 (emphasis added). The statute defining “corporation” expressly states that corporations do “not include a municipal corporation, or mutual nonprofit or cooperative gas, electrical, water or telephone corporation or any other public utility organized and operated…”
Sunnyside Park Utils., LLC v. Sorrells (Idaho 2025). “SPU is a water corporation as defined by Idaho Code sections 61-125 and 61-129. Appellant-Cross-Respondent, Donald Sorrells, is the owner of a lot in the Sunnyside Industrial & Professional Park (the “Property”).”
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