Chapter 554

NOTES OF DECISIONS

Water improvement district formed under this chapter is unit of government for purposes of filing suit under ORS 305.583, but is not “governmental unit” within meaning of section 11b, Article XI of Oregon Constitution. Comeaux v. Water Wonderland Improvement Dist., 12 OTR 132 (1992), aff’d 315 Or 562, 847 P2d 841 (1993)

ATTY. GEN. OPINIONS: Authority of State Land Board to enter into nonprofit water supply district corporation, (1978) Vol 38, p 2199

554.120

NOTES OF DECISIONS

Right to inspect record of proceedings includes right to receive copy of record upon payment of appropriate fee. Miller v. Water Wonderland Improvement District, 326 Or 306, 951 P2d 720 (1998)

554.130

NOTES OF DECISIONS

Notwithstanding collection process, water district corporation assessments are not taxes. Miller v. Dept. of Revenue, 14 OTR 176 (1997), aff’d 326 Or 527, 953 P2d 72 (1998)

554.270

NOTES OF DECISIONS

Where water systems, for which nonprofit corporation sought exemption under ORS 554.320, did not and could not legally serve land described in articles of incorporation pursuant to this section, corporation was not entitled to exemption. Sal La Sea Dist. Imp. Co. v. Dept. of Rev., 7 OTR 436 (1978)

554.320

NOTES OF DECISIONS

Where water systems, for which nonprofit corporation sought exemption under this section, did not and could not legally serve land described in articles of incorporation pursuant to ORS 554.270, corporation was not entitled to exemption. Sal La Sea Dist. Imp. Co. v. Dept. of Rev., 7 OTR 436 (1978)