(1) "Electrical cooperative association" means a cooperative association which is subject to a tax on gross revenue derived from the use or operation of transmission and distribution lines pursuant to ORS 308.805 to 308.820.
(2) "Public utility" has the meaning given that term in ORS 757.005.
(3) "Service facilities" include any line, wire, pipe, conduit, main, pump, pole, tower, fixture, structure, shop, office or building for any use or purpose reasonably necessary and incident to the conduct of the business of a public utility.
(4) "Transmission company" has the meaning given that term in ORS 758.015. [Amended by 1971 c.655 §240; 1977 c.225 §1; 2001 c.913 §8]