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Oregon Revised Statutes

Or. Rev. Stat. § 261.050 (2026)

Taxation of district property

✓ current as of May 2026
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      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]

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1986–2023 · leading case: Pacificorp Power Mktg., Inc. v. Dep't of Revenue, 131 P.3d 725 (Or. 2006).
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Pacificorp Power Mktg., Inc. v. Dep't of Revenue, 131 P.3d 725 (Or. 2006). · cites it 5× “In that case, the court concluded that ORS 261.050 provided an exception to ORS 307.”
W. Generation Agency v. Dep't of Revenue, 959 P.2d 80 (Or. 1998). · cites it 12× “We conclude that, because the property is controlled by a people’s utility district, it is taxable under ORS 261.050, at least to the extent of that control.”
W. Generation Agency v. Dep't of Revenue, 14 Or. Tax 141 (Or. T.C. 1997). “110 makes publicly owned property leased for private purposes taxable, ORS 261.050 subjects the property of people’s utility districts *148 (PUDs) to tax, and ORS 262.”
Emerald People's Util. Dist. v. Dep't of Revenue, 10 Or. Tax 207 (Or. T.C. 1986). · cites it 7× “Except for ORS 261.050, the property of the district might be exempt from ad valorem taxation.”
Delta Air Lines, Inc. v. Dept. of Rev. (Or. T.C. 2023). “30 ORS 261.050(1) (2009) generally provided for the assessment and taxation of people’s utility district property “in the same manner” as property of “private corporations or individuals for the purpose of furnishing electricity or electric service to the public.”
Or. Rev. Stat. § 261.050(1): 1 case
Delta Air Lines, Inc. v. Dept. of Rev. (Or. T.C. 2023). “30 ORS 261.050(1) (2009) generally provided for the assessment and taxation of people’s utility district property “in the same manner” as property of “private corporations or individuals for the purpose of furnishing electricity or electric service to the public.”
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