Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 262.105

Taxation of agency property in same manner as private power corporations

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      262.105 Taxation of agency property in same manner as private power corporations. All property, real and personal, owned, used, operated or controlled by a joint operating agency for the transmission, production or furnishing of electric power or energy shall be assessed and taxed in the same manner and for the same purposes as similar property owned, used, operated or controlled by private corporations, other than electric cooperatives, for the purpose of furnishing electric power or energy to the public. The joint operating agency and its directors and officers shall be subject to the same requirements as are provided by law in respect to such assessment and taxation. All taxes so levied shall be payable by the joint operating agency out of its revenues as an expense of its operation. [1973 c.722 §11]

      262.110 [Repealed by 1969 c.12 §1]

Notes of Decisions
Cited in 1 case, 1997–1997 · leading case: Western Generation Agency v. Department of Revenue
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Western Generation Agency v. Department of Revenue (1997) ortc “On the other hand, the legislature can and has expressly made publicly owned property taxable in certain circumstances. ORS 307.110 makes publicly owned property leased for private purposes taxable, ORS 261.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.