Or. Admin. R. 150-308-0605 - Allocation of Centrally Assessed Railroad Company Property Value
Current through Register Vol. 61, No. 4, April 1, 2022
Railroad companies. The value of the Oregon portion of a unit of property used in the business of railroad transportation by a company operating both within and without this state shall be allocated to this state by multiplying the value of the unit by a percentage, which shall be the sum of the following factors:
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 308.550
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.