Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-0670 - Contents of the Utility Assessment Roll
Current through Register Vol. 63, No. 9, September 1, 2024
For each company assessed, the department will include on the assessment roll according to the best information available, the following information:
(1) The name of the company;
(2) The name of a company contact or authorized agent;
(3) The last known address of the company or authorized agent;
(4) A general property description;
(5) The assessed value (AV), real market value (RMV), AV exceptions, and the RMV of exceptions;
(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) Any penalty assessed under ORS 308.030;
(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.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 308.550
