OAR 150-308-0530
Defining “Communication Services”
# (1)
(1) Irrespective of the origin of the property, it is the policy of the department to treat as "communications services," for purposes of ORS 308.505 and the central assessment statutes, not merely the direct provision of communication services to customers, but also the indirect provision of such communication services through the leasing of communication facilities by tower aggregators.
# (2)
(2) For purposes of centrally assessed property, "communication services" includes paging services and tower aggregators. Tower aggregators provide towers, poles, buildings or similar facilities that are used in providing centrally assessed wireless communication service. This rule shall first apply to tax year 2000.
Amendment history
Renumbered from 150-308.505(6), REV 56-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-308-0330 · Contents of Assessment Roll for Condominiums
- 150-308-0340 · Printout or Microfiche Required When Assessment and Tax…
- 150-308-0350 · Filing Requirements for Certain Delayed Annexations by…
- 150-308-0355 · Filing Requirements for Boundary Changes
- 150-308-0360 · Appraisals of Real Property by Registered Appraisers
- 150-308-0370 · Determining Taxable Value for Assessment Charges on…
- 150-308-0380 · Appraisal of Real Property
- 150-308-0390 · Agricultural Land Devoted to Agricultural Purposes;…
- 150-308-0400 · Stipulation Procedures
- 150-308-0410 · Cancellation of Personal Property Assessments
- 150-308-0420 · Exemption of Watercraft Undergoing Repairs
- 150-308-0430 · Valuation of New Construction
- 150-308-0440 · Confidentiality — Returns of Taxable Property
- 150-308-0450 · Industrial Property Returns — Incomplete Returns and…
- 150-308-0470 · County Contractors Having Access to Confidential Records
- 150-308-0480 · Confidentiality of Property Tax Information for…
- 150-308-0490 · Appraisal and Valuation of Industrial Plants
- 150-308-0500 · Confidentiality of Industrial Plant Information
- 150-308-0510 · Definition of Destroyed or Damaged
- 150-308-0520 · Valuation of Nonprofit Homes for the Elderly
- 150-308-0530 · Defining “Communication Services”
- 150-308-0540 · Assessment of Properties of Designated Utilities and…
- 150-308-0550 · Property Used for Guide Service
- 150-308-0560 · Confidentiality of Appraisals of Designated Utilities…
- 150-308-0570 · Computation of Changed Property Ratio for Centrally…
- 150-308-0580 · Allocation of Mobile Aircraft Property Value
- 150-308-0585 · Procedure for Determining Oregon Property Value for…
- 150-308-0590 · Allocation of Centrally Assessed Electric Company…
- 150-308-0592 · Defining Electrical Inspection for Community Solar
- 150-308-0595 · Allocation of Centrally Assessed Gas Distribution…
- 150-308-0600 · Allocation of Centrally Assessed Pipeline Company…
- 150-308-0605 · Allocation of Centrally Assessed Railroad Company…
- 150-308-0610 · Allocation of Centrally Assessed Communication Company…
- 150-308-0615 · Allocation of Centrally Assessed Water Transportation…
- 150-308-0660 · Unit Valuation of Centrally Assessed Properties
- 150-308-0670 · Contents of the Utility Assessment Roll
- 150-308-0680 · Contents of Department’s Journal
- 150-308-0690 · Centrally Assessed Property — Appraisal Guidelines
- 150-308-0695 · Removal of Certain Elected Exempt Property from…
- 150-308-0700 · Qualification of Property for Special Assessment as…