Or. Admin. R. 150-307-0290 - Jurisdiction over Assessment of Non-public Telephonic Systems
(1) ORS
307.230 provides for the
exemption from taxation of all property owned by any person not engaged in
public service operation and used exclusively in the construction, maintenance
and operation of a telephone communication system serving exclusively property
owned or operated by such person.
(2) Any property owned, rented, leased or
occupied by a person not engaged in public service and used exclusively in the
construction, maintenance and operation of a telephone communication system and
not exempt will be classified and assessed pursuant to ORS
308.505 to
308.660.
(3) "Person" has the same meaning as defined
in ORS 311.605.
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 307.230
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