For each company assessed, the department will include on the assessment roll according to the best information available, the following information:

1. (1) The name of the company;
2. (2) The name of a company contact or authorized agent;
3. (3) The last known address of the company or authorized agent;
4. (4) A general property description;
5. (5) The assessed value (AV), real market value (RMV), AV exceptions, and the RMV of exceptions;
6. (6) The values apportioned to each county where the property is located, including code areas, locations, county reference number, miles of track, wire or pipe, and values per mile, as applicable;
7. (7) Any penalty assessed under ORS 308.030;
8. (8) Any other information the department deems necessary for the counties to perform their duties as it pertains to the value determined for utility companies.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 308.560

History

Renumbered from 150-308.560, REV 59-2016, f. 8-13-16, cert. ef. 9-1-16
REV 10-2002, f. & cert. ef. 12-31-02