Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 307 - PROPERTY SUBJECT TO TAXATION
Section 150-307-0270 - Jurisdiction Over Assessment of Telephonic Companies
Universal Citation: OR Admin Rules 150-307-0270
Current through Register Vol. 63, No. 9, September 1, 2024
(1) ORS 307.220 provides for the exemption from taxation of certain property, except parcels of land and buildings, owned by qualified associations used exclusively in the construction, maintenance, and operation of a telephonic communication system.
(2) Any property owned, rented, leased or occupied by an association used exclusively in the construction, maintenance, and operation of a telephonic system and not exempt will be classified and assessed pursuant to ORS 308.505 to 308.660.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 307.220
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