orporation, cooperative, company, or other association formed prior to 1917 for the purpose of distributing water for irrigation purposes; (l) Any port district organized under ORS Chapter 777.005 to 777.725, 777.915 to 777.953 and 777.990; (m) Any city or county; (n) Any organization formed for the purpose of distributing water for community water supply; or (o) Any local soil and water conservat