OAR 150-308-0595
Allocation of Centrally Assessed Gas Distribution Company Property Value
Gas distribution companies. The value of the Oregon portion of a unit of property used by a company operating both within and without this state in the business of distributing natural gas shall be allocated to this state by multiplying the value of the unit by a percentage, which shall be the sum of:
# (1)
(1) The ratio the Oregon portion of the unit cost bears to the total unit cost times 75 percent;
# (2)
(2) The ratio the Oregon portion of the unit's total operating revenue for the prior year bears to the unit's total operating revenue for the prior year times 15 percent; plus
# (3)
(3) The ratio the Oregon portion of the unit's net operating income from the prior year bears to the unit's net operating income for the prior year times 10 percent.
Amendment history
Renumbered from 150-308.550(2)-(D), REV 59-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 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…
- 150-308-0710 · Application and Election Process for Government…
- 150-308-0720 · Special Assessment of Government Restricted Multiunit…
- 150-308-0730 · Special Assessment Disqualification Process
- 150-308-0740 · Process for Voluntary Disqualification from Special…
- 150-308-0750 · Payment of Taxes on Manufactured Structure That Allows…
- 150-308-0760 · Manufactured Structure Classified as Real or Personal…
- 150-308-0770 · Real and Personal Manufactured Dwellings to be Assessed…
- 150-308-1010 · Farm Use Definitions, Inactivity Due to Illness, and…
- 150-308-1020 · Disposal by donation to a local food bank or school