OAR 150-308-0670
Contents of the Utility Assessment Roll
For each company assessed, the department will include on the assessment roll according to the best information available, the following information:
# (1)
(1) The name of the company;
# (2)
(2) The name of a company contact or authorized agent;
# (3)
(3) The last known address of the company or authorized agent;
# (4)
(4) A general property description;
# (5)
(5) The assessed value (AV), real market value (RMV), AV exceptions, and the RMV of exceptions;
# (6)
(6) The values apportioned to each county where the property is located, including code areas, locations, county reference number, miles of track, wire or pipe, and values per mile, as applicable;
# (7)
(7) Any penalty assessed under ORS 308.030;
# (8)
(8) Any other information the department deems necessary for the counties to perform their duties as it pertains to the value determined for utility companies.
Amendment history
Renumbered from 150-308.560, REV 59-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 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…
- 150-308-1050 · Gross Income Requirement
- 150-308-1060 · Wasteland
- 150-308-1070 · Acquired Land as Part of Farming Unit
- 150-308-1080 · Valuation of Certain Agricultural Land to Reflect Value…