The two companies are separate entities but run as one for use of employees, equipment and facilities.  They two companies are referred to as "Parent" Companies.
 

There are several "incorporated" laterals that are part of the system. Laterals do not have water rights, but they carry the water rights of the parent companies to properties that are not close to the parent company canals. 

Very few of our stockholders live so close to the main canal that they get water straight out of the main canal.

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Laterals bring the water closer to various properties within our service area. There may be further branches off of the laterals to bring water to the properties. Some of them may or may not assess. Everybody on an unincorporated lateral is responsible for the cost of cleaning, maintaining and repairing the ditch.

For more about laterals, please see ID Code 42-1301 here.

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Both Middleton Mill & Middleton Irrigation Association are stockholder owned companies.