The provisions of ORS § 294.305 to 294.565 do not apply to the following municipal corporations and entities:

(1) Drainage districts organized under ORS Chapter 547;

(2) District improvement companies organized under ORS Chapter 554;

(3) Highway lighting districts organized under ORS Chapter 372;

(4) Irrigation districts organized under ORS Chapter 545;

(5) Road districts organized under ORS Chapter 371;

(6) Soil and water conservation districts organized under ORS Chapter 568 that will not levy an ad valorem tax during the ensuing year or ensuing budget period;

(7) Municipal public utilities operating under separate boards or commissions, authorized under ORS Chapter 225 and city charters, and people’s utility districts organized under ORS Chapter 261, both operating without ad valorem tax support during the ensuing year or ensuing budget period;

(8) Housing authorities created under ORS § 456.055 to 456.235 that are not carrying out urban renewal activities using a division of ad valorem taxes under ORS § 457.440 during the ensuing year or ensuing budget period;

(9) Water control districts organized under ORS Chapter 553 that will not levy an ad valorem tax during the ensuing year or ensuing budget period;

(10) Hospital financing authorities organized under ORS § 441.525 to 441.595;

(11) Export trading corporations organized under ORS § 777.755 to 777.800;

(12) Diking districts organized under ORS Chapter 551;

(13) Health districts organized under ORS § 440.315 to 440.410;

(14) Intergovernmental entities created under ORS § 190.010, including councils of governments described in ORS § 294.900 to 294.930, except that an intergovernmental entity or a council of governments that proposes to impose ad valorem property taxes for the ensuing year or budget period is subject to ORS § 294.305 to 294.565 for the budget prepared for that year or period; and

(15) Historic ghost towns as defined in ORS § 221.862. [1963 c.576 § 35; 1965 c.451 § 1; 1979 c.621 § 8a; 1979 c.686 § 9; 1981 c.918 § 5; 1983 c.200 § 18; 1985 c.361 § 1; 1999 c.632 § 2; 2001 c.135 § 4; 2001 c.251 § 3; 2003 c.235 § 2; 2017 c.26 § 4]

[Repealed by 1963 c.576 § 44]