Current through Register Vol. 61, No. 4, April 1, 2022
(1) Irrespective of the origin of the
property, it is the policy of the department to treat as "communications
services," for purposes of ORS
308.505 and the central
assessment statutes, not merely the direct provision of communication services
to customers, but also the indirect provision of such communication services
through the leasing of communication facilities by tower aggregators.
(2) For purposes of centrally
assessed property, "communication services" includes paging services and tower
aggregators. Tower aggregators provide towers, poles, buildings or similar
facilities that are used in providing centrally assessed wireless communication
service. This rule shall first apply to tax year 2000.
Admin. R. 150-308-0530
RD 9-1997, f.
& cert. ef. 12-31-97; REV 2-2000, f. 2-29-00, cert. ef. 3-1-00; Renumbered
56-2016, f. 8-13-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS