OAR 150-308-0605
Allocation of Centrally Assessed Railroad Company Property Value
Railroad companies. The value of the Oregon portion of a unit of property used in the business of railroad transportation by a company operating both within and without this state shall be allocated to this state by multiplying the value of the unit by a percentage, which shall be the sum of the following factors:
# (1)
(1) The ratio the Oregon single track mileage of the unit bears to the total single track mileage of the unit times 20 percent.
# (2)
(2) The ratio the Oregon car miles and locomotive miles traveled in the prior year bears to the total car and locomotive miles of the unit for the prior year times 20 percent. An Oregon car mile is the movement of any car, loaded or unloaded, the distance of one mile.
# (3)
(3) The ratio the Oregon railway operating revenue for the prior year bears to the total railway operating revenue of the unit for the prior year times 20 percent.
# (4)
(4) The ratio the Oregon property original cost bears to the total property original cost of the unit times 20 percent.
# (5)
(5) The ratio the Oregon revenue freight ton-miles for the prior year bears to the total revenue freight ton-miles of the unit for the prior year times 20 percent.
Amendment history
Renumbered from 150-308.550(2)-(F), REV 59-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 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
- 150-308-1030 · Assessment of Farmlands Within Exclusive Farm Use (EFU)…
- 150-308-1040 · Assessment of Farmlands Outside of Exclusive Farm Use…