262.005
Definitions for ORS 262.015 to 262.105. As used in ORS 262.015 to 262.105, unless the context
requires otherwise:
(1) “Electric
cooperative” means a cooperative corporation owning and operating an electric
distribution system.
(2) “Joint
operating agency” means an agency organized by three or more cities or people’s
utility districts under the laws of this state for the purposes and according
to ORS 262.005 to 262.105.
(3) “Privately
owned electric utility company” means an electric utility operated for profit
and subject to regulation by the Public Utility Commission of Oregon or the
equivalent officer or commission of any other state.
(4) “Utility
properties” means a plant, works or other property used for development,
generation, storage, distribution or transmission of electricity. “Utility
properties” does not include facilities for uranium refining, processing or
reprocessing. [1973 c.722 §1; 2005 c.22 §190; 2007 c.301 §42; 2007 c.895 §13]
262.010 [Repealed by 1969 c.12 §1]
Notes of Decisions
DeFazio v. Washington Pub. Power Supply Sys., 679 P.2d 1316 (Or. 1984).
“The second statute, the Joint Operating Agency Act, enacted in 1973, is codified in ORS 262.005 - 262.115. It authorizes three or more Oregon cities or PUDs to form a “joint operating agency to plan, acquire, construct, own, operate and otherwise promote the development of…”
Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019).
“665: “* * * * * “(8) ‘Person,’ ‘company,’ ‘corporation’ or ‘association’ means any person, group of persons, whether organized or unorganized, firm, joint stock company, association, coop- erative or mutual organization, people’s utility district, joint operating agency as…”
S. Pac. Trans. v. Dept. of Rev., 664 P.2d 401 (Or. 1983).
“730: * * * * * * (2) `Person,' `company,' `corporation' or `association' includes any person, group of persons, whether organized or unorganized, firm, joint stock company, association, cooperative or mutual organization, people's utility district, joint operating agency as…”
Pub. Util. Dist. No. 1 v. Dep't of Revenue, 17 Or. Tax 290 (Or. T.C. 2005).
“es, corporations, and associations whose property is taxable under the central assessment statutes, provides: 13 “ ‘Person,’ ‘company,’ ‘corporation’ or ‘association’ includes any person, group of persons, whether organized or unorganized, firm, joint stock company, association,…”
T-Mobile USA, Inc. v. Dept. of Rev., 24 Or. Tax 22 (Or. T.C. 2020).
“505(13) provides: “ ‘Person,’ ‘company,’ ‘corporation’ or ‘association’ means any person, group of persons, whether organized or unor- ganized, firm, joint stock company, association, cooperative or mutual organization, people’s utility district, joint oper- ating agency as…”
W. Generation Agency v. Dep't of Revenue, 14 Or. Tax 141 (Or. T.C. 1997).
“A “company” includes: “any person, group of persons, whether organized or unorganized, firm, joint stock company, association, cooperative *150 or mutual organization, people’s utility district, joint operating agency as defined in ORS 262.005, syndicate, copartnership or…”
S. Pac. Transp. Co. v. Dep't of Revenue, 664 P.2d 401 (Or. 1983).
“730: * * * * * “(2) ‘Person,’ ‘company,’ ‘corporation’ or ‘association’ includes any person, group of persons, whether organized or unorganized, firm, joint stock company, association, cooperative or mutual organization, people’s utility district, joint operating agency as…”
ABC Inc. v. Dept. of Rev. (Or. T.C. 2024).
“In the latter statute, the terms “person,” “company, “corporation” or “association” share the same broad definition: “‘Person,’ ‘company,’ ‘corporation’ or ‘association’ means any person, group of persons, whether organized or unorganized, firm, joint stock company, association,…”
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