(1) Qualifying companies shall provide to the department information on any possession or beneficial use of government-owned transmission lines, as referenced in 15-23-101 and 15-24-1207, MCA, during the preceding calendar year. The company must provide the following:
- (a) the name and address of the person, association, or corporation;
- (b) the location of the (tax-exempt property) transmission lines;
- (c) original cost and accrued depreciation of the tax-exempt property;
- (d) copies of all charges from the Bonneville Power Administration for bulk power transfers;
- (e) copies of contracts with the Bonneville Power Administration for use of the line;
- (f) any other information requested by the department which will assist in valuing the government owned electric transmission lines.
- (2) If a centrally assessed company's possession or beneficial use of government-owned transmission lines is captured in the department's unit valuation of the company, this additional information must be submitted by March 31 of the year the unit is being valued.
Authorizing statute(s): 15-1-201, 15-24-1207, MCA
Implementing statute(s): 15-24-1207, MCA
History: NEW, 1983 MAR p. 1930, Eff. 12/30/83; AMD, 2015 MAR p. 2149, Eff. 12/11/15; AMD, Notice No. 2025-5, Eff. 3/29/25.