Klamath Irrigation District v. Employment Division

LANGrTRY, p. j.

This appeal, pursuant to ORS 657.684, of a referee’s findings, conclusions and order presents the question whether an irrigation district existing under Oregon law and delivering over 96 percent of the water it handles for farming purposes is exempt from paying unemployment compensation taxes for the benefit of its employes. ORS 657.020(1) of the unemployment compensation Act was amended in 1973 to provide that political subdivisions are subject to *63paying the tax. Irrigation districts are admittedly political subdivisions. However, the same legislative session re-enacted…