Or. Admin. R. 150-308-0530 - Defining "Communication Services"

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.


Or. 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 from 150-308.505(6), REV 56-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 308.505

The following state regulations pages link to this page.

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.