OAR 150-307-0290
Jurisdiction over Assessment of Non-public Telephonic Systems
# (1)
(1) ORS 307.230 provides for the exemption from taxation of all property owned by any person not engaged in public service operation and used exclusively in the construction, maintenance and operation of a telephone communication system serving exclusively property owned or operated by such person.
# (2)
(2) Any property owned, rented, leased or occupied by a person not engaged in public service and used exclusively in the construction, maintenance and operation of a telephone communication system and not exempt will be classified and assessed pursuant to ORS 308.505 to 308.660.
# (3)
(3) "Person" has the same meaning as defined in ORS 311.605.
Amendment history
Renumbered from 150-307.230-(A), REV 55-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-307-0080 · Guidelines for Exempt Port Property Subject to In Lieu…
- 150-307-0090 · Request For Computation of In Lieu Tax Payment
- 150-307-0100 · Strategic Investment Program
- 150-307-0120 · Review Required in Determining Exempt Status of Property…
- 150-307-0130 · Literary Institution Defined
- 150-307-0140 · Minimum Criteria Required in Determining Exempt Status…
- 150-307-0150 · Parsonage and Caretaker Residence Exemption Guidelines
- 150-307-0160 · Definition of Schools and Academies
- 150-307-0170 · Senior Center Property Exemption
- 150-307-0180 · Burial Grounds, Cemeteries, Crematories
- 150-307-0190 · Application Process for Property Tax Exemption
- 150-307-0200 · Property of Exempt Entities Leased to Other Exempt…
- 150-307-0210 · Property Tax Status of Alternative Energy Systems
- 150-307-0220 · Qualifications for Exemption of Indian Properties
- 150-307-0230 · Valuation of Summer Home Properties
- 150-307-0240 · Exception To Taxable Personal Property
- 150-307-0250 · Water Association Qualifications
- 150-307-0260 · Water Association Exemption Under ORS 307.210 Is…
- 150-307-0270 · Jurisdiction Over Assessment of Telephonic Companies
- 150-307-0280 · Qualifications for Exemption of Mutual or Cooperative…
- 150-307-0290 · Jurisdiction over Assessment of Non-public Telephonic…
- 150-307-0300 · Qualifications for Exemption for Privately Owned…
- 150-307-0320 · Definition of Elderly
- 150-307-0330 · Exemption Claim Procedures
- 150-307-0340 · Defining "Surviving Spouse” of a Veteran
- 150-307-0350 · Veteran’s Exemption for Surviving Spouse
- 150-307-0360 · Physician Certification of Disability for Exemption
- 150-307-0370 · Property to Which Veteran’s Exemption Applies
- 150-307-0380 · Transfer of Veteran’s Exemption to a Different Property…
- 150-307-0390 · Veterans Property Held in Trust
- 150-307-0400 · Oregon Active Military Service Member’s Exemption —…
- 150-307-0410 · Oregon Active Military Service Member’s Exemption…
- 150-307-0420 · Agricultural Land Devoted to Agricultural Purposes as…
- 150-307-0430 · Exemption of Buildings, Structures and Machinery or…
- 150-307-0440 · War Veterans Filing a Claim for Exemption if Living in a…
- 150-307-0450 · Nonprofit Home for the Elderly
- 150-307-0460 · Real and Personal Property Used for Placing Farm Crops…
- 150-307-0465 · Dairy Definition for Determining Exempt Status of…
- 150-307-0480 · Pollution Control Facilities
- 150-307-0490 · Oregon Food Processor Property Tax Exemption