Sal La Sea District Improvement Co. v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

The plaintiff purports to be a "not organized for profit” Oregon corporation, created pursuant to ORS 554.010 to 554.600, for the purpose of providing a domestic water supply for unimproved, nonplatted real property, referred to (in the complaint and exhibits) variously as "Sal-La-Sea II” and "Sal-La-Sea Subdivision #2” (hereinafter designated Sal La Sea II). The statute requires that such a corporation, created for the use or control of water, shall specify in its articles of incorporation, pursuant to ORS 554.040:

"(3) The particular land to be improved by the…