Current through Register Vol. 61, No. 4, April 1, 2022
(1) The percent of the unit value of the
mobile aircraft property of air transportation and air express companies
assessed by the department pursuant to ORS
308.515 allocated to Oregon
shall be determined by the following formula: [Formula not included. See ED.
(a) Ground time is the amount of time between
the moment an aircraft comes to rest from one flight until it first moves under
its own power for purposes of another flight.
(b) Flight time is the amount of time between
the moment an aircraft first moves under its own power for the purposes of
flight until it comes to rest at the next point of landing. Oregon flight time
is the product of the total flight time of a flight originating or terminating
in Oregon multiplied by the Oregon percentage of the airport-to-airport
distance of the flight.
departure occurs each time an aircraft takes off from one airport for purposes
of flight to another airport.
Tons enplaned and deplaned are the total number of tons (passengers and cargo)
loaded on and unloaded from company aircraft. Passengers and cargo entering a
carrier's system on interchange flights are considered as enplaning or
deplaning at the interchange point.
(e) Equated plane hours are calculated by
multiplying the actual plane hours of an aircraft type by the ratio of the
average value of that aircraft type to the base value. The base value is
defined as the average value of one designated aircraft type for each air
departures are calculated by multiplying the actual number of departures for an
aircraft type by the ratio of the average value of that aircraft type to the
(3) If, for a
particular company, reliable data for all three factors in the formula are not
available, the department shall determine the factors, for which the company
provided inadequate data according to the best of its information and
Admin. R. 150-308-0580
2-1987(Temp), f. & cert. ef. 4-3-87; RD 7-1987, f. & cert. ef. 6-5-87;
RD 9-1989, f. 12-18-89, cert. ef. 12-31-89, Renumbered from 150-308.550(2); RD
5-1990, f. 11-15-90, cert. ef. 12-1-90; Renumbered from 150-308.550(2)-(A),
59-2016, f. 8-13-16, cert. ef.
11-2017, f. & cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS