Or. Admin. R. 150-308-0670 : — DEPARTMENT OF REVENUEASSESSMENT OF PROPERTY FOR TAXATION —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) 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.

Or. Admin. R. 150-308-0670

REV 10-2002, f. & cert. ef. 12-31-02; Renumbered from 150-308.560, REV 59-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 308.550