justicedao/ipfs_state_laws huggingface dataset:
150-308-0510 Definition of Destroyed or Damaged “Destroyed or Damaged” means that the real or personal property is physically degraded by a qualifying fire or Act of God event. Property whose value is affected only by its proximity to another property physically degraded by a qualifying fire or Act of God event is not considered destroyed or damaged for purposes of proration of tax. Example: A landslide caused by an Act of God occurs in a subdivision. Some properties in the subdivision are physically damaged or destroyed by the landslide. Other properties in the subdivision are not physically affected by the slide, but may have a degraded market value due to the market attaching a stigma to the subdivision. Only those properties in the subdivision, which were physically degraded by the slide, are “damaged or destroyed” and eligible for a proration of tax under ORS 308.425. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.425 History: Renumbered from 150-308.425, REV 56-2016, f. 8-13-16, cert. ef. 9-1-16 REV 11-2000, f. 12-29-00, cert. ef. 12-31-00
150-308-0530 Defining “Communication Services” (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. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.505 History: Renumbered from 150-308.505(6), REV 56-2016, f. 8-13-16, cert. ef. 9-1-16 REV 2-2000, f. 2-29-00, cert. ef. 3-1-00 RD 9-1997, f. & cert. ef. 12-31-97
150-308-0550 Property Used for Guide Service (1) Water transportation property otherwise assessable by the department under ORS 308.515 will be excluded from department assessment if such property is used exclusively in “for hire” transportation of other persons in guide service. (2) Guide service as used in ORS 308.515(2)(b) is the service provided by an individual or entity who for pay aids or assists, or offers to aid or assist, any person or persons to locate, angle for, hunt or trap wildlife. (3) Property used exclusively in the provision of guide service is, unless otherwise provided by law, subject to the assessment jurisdiction of the assessor of the county in which it is located. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.515 History: Renumbered from 150-308.515(2)(b), REV 56-2016, f. 8-13-16, cert. ef. 9-1-16 RD 8-1988, f. 12-19-88, cert. ef. 12-31-88
150-308-0560 Confidentiality of Appraisals of Designated Utilities and Companies by Department of Revenue The files of designated utilities and companies appraised by Department of Revenue will be safeguarded in the manner stated in OAR 150-192-0500. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.525 History: Renumbered from 150-308.525, REV 56-2016, f. 8-13-16, cert. ef. 9-1-16 TC 7-1980, f. 11-28-80, cert. ef. 12-31-80
150-308-0570 Computation of Changed Property Ratio for Centrally Assessed Property The ratio of average maximum assessed value to real market value, also known as the changed property ratio, shall be rounded to two decimal places for purposes of assessed value calculation. See OAR 150-308-0140. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.540 History: Renumbered from 150-308-0540, REV 56-2016, f. 8-13-16, cert. ef. 9-1-16 REV 8-1998, f. 11-13-98, cert. ef. 12-31-98
150-308-0580 Allocation of Mobile Aircraft Property Value (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. NOTE.] (2) Definitions: (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. (c) A departure occurs each time an aircraft takes off from one airport for purposes of flight to another airport. (d) 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 transportation company. (f) Equated 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 base value. (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 belief. [ED. NOTE: To view attachments referenced in rule text, click here to view rule.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.550 History: REV 11-2017, f. & cert. ef. 6-15-17 Renumbered from 150-308.550(2)-(A), REV 59-2016, f. 8-13-16, cert. ef. 9-1-16 RD 5-1990, f. 11-15-90, cert. ef. 12-1-90 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89, Renumbered from 150-308.550(2) RD 7-1987, f. & cert. ef. 6-5-87 RD 2-1987(Temp), f. & cert. ef. 4-3-87
150-308-0585 Procedure for Determining Oregon Property Value for Private Railroad Car Companies (1) Private car companies shall report the total miles their railroad cars traveled on the railroads in Oregon and the corresponding total system mileage for the prior two calendar years as part of their annual report to the Department of Revenue. If complete information for the most recent year is not available at the time the report is required, the company shall report its best estimate based on the information it has available at that time. (2) The department shall determine Oregon’s equivalent number of railroad cars for allocation purposes by use of the ratio of Oregon mileage to the system total for the prior year. This ratio shall be adjusted for any corrections of the previous estimated mileage report. The resulting ratio shall be applied to the average number of cars in the fleet for which the mileage was reported to determine the average car presence in Oregon. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.550 History: Renumbered from 150-308.550(2)-(B), REV 59-2016, f. 8-13-16, cert. ef. 9-1-16 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-308-0590 Allocation of Centrally Assessed Electric Company Property Value Electric companies. The value of the Oregon portion of a unit of property used by a company operating both within and without this state in the business of distributing electricity shall be allocated to this state by multiplying the total value of the unit by a percentage, which shall be the sum of the Oregon production plant percentage, the Oregon distribution plant percentage and the Oregon other plant percentage. (1) The Oregon production plant percentage shall be the ratio the total original cost of the production plant of the unit bears to the total original cost of the unit times the sum of: (a) The ratio the Oregon portion of the original cost of the production plant bears to the total unit original cost of the production plant times 75 percent; (b) The ratio the Oregon portion of the unit’s capacity to generate electricity, measured in kilowatts, bears to the unit’s total capacity to generate electricity times 10 percent; plus (c) The ratio the Oregon portion of the unit’s total energy generation during the prior year, measured in megawatt hours, bears to the unit’s total energy generation during the prior year times 15 percent. (2) The Oregon distribution plant percentage shall be the ratio the total original cost of distribution plant of the unit bears to the total original cost of the unit times the sum of: (a) The ratio the Oregon portion of the original cost of distribution plant bears to the total unit original cost of distribution plant times 50 percent; (b) The ratio the Oregon portion of the unit’s energy production sold in the prior year, measured in kilowatt hours, bears to the unit’s total energy production sold times 10 percent; plus (c) The ratio the Oregon portion of the unit’s revenue generated from the sale of energy for the prior year bears to the unit’s total revenue generated from the sale of energy for the prior year times 40 percent. (3) The Oregon other plant percentage shall be the ratio the original cost of the remaining plant of the unit bears to the total original cost of the unit times the ratio the Oregon portion of the original cost of the remaining plant bears to the total original cost of the remaining plant of the unit. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.550 History: Renumbered from 150-308.550(2)-(C), REV 59-2016, f. 8-13-16, cert. ef. 9-1-16 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94
150-308-0592 Defining Electrical Inspection for Community Solar Date on which the electrical inspection for the project is completed and approved and eligible to claim the exemption granted under ORS 307.175(5) is the later of the date the utility company (the off-taker of the electricity) confirms completion of its first inspection following pre-certification or the date the local government having jurisdiction completes its final electrical inspection. The taxpayer applying for the community solar project exemption (the Project Manager) must provide to the Department of Revenue written confirmation from the utility and the local government that the electrical inspection has been completed and approved. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.175 History: REV 33-2022, adopt filed 12/28/2022, effective 01/01/2023
150-308-0595 Allocation of Centrally Assessed Gas Distribution Company Property Value Gas distribution companies. The value of the Oregon portion of a unit of property used by a company operating both within and without this state in the business of distributing natural gas shall be allocated to this state by multiplying the value of the unit by a percentage, which shall be the sum of: (1) The ratio the Oregon portion of the unit cost bears to the total unit cost times 75 percent; (2) The ratio the Oregon portion of the unit’s total operating revenue for the prior year bears to the unit’s total operating revenue for the prior year times 15 percent; plus (3) The ratio the Oregon portion of the unit’s net operating income from the prior year bears to the unit’s net operating income for the prior year times 10 percent. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.550 History: Renumbered from 150-308.550(2)-(D), REV 59-2016, f. 8-13-16, cert. ef. 9-1-16 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94
150-308-0600 Allocation of Centrally Assessed Pipeline Company Property Value Pipeline companies. The value of the Oregon portion of a unit of property used by a pipeline 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 Oregon pipeline percentage and the Oregon other property percentage. (1) The Oregon pipeline percentage shall be the ratio the cost of lines of pipe in the unit bears to the total cost of the unit times the sum of: (a) The ratio the Oregon portion of the unit cost of lines of pipe bears to the total unit cost of lines of pipe times 75 percent; (b) The ratio the Oregon portion of pipe line use, measured in barrel miles or thousand cubic foot miles (MCF miles), bears to the unit’s total pipe line use times 20 percent; plus (c) The ratio the Oregon portion of the unit’s total terminal activity during the prior year, measured in barrels or thousand cubic feet, bears to the unit’s total terminal activity during the prior year times five percent. (2) The Oregon other property percentage shall be the ratio the cost of all other property in the unit bears to the total cost of the unit times the ratio the cost of the Oregon portion of the other property of the unit bears to the total cost of other property of the unit. (3) For natural gas pipelines, depreciated original cost shall be used. For other pipelines, undepreciated original cost shall be used. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.550 History: Renumbered from 150-308.550(2)-(E), REV 59-2016, f. 8-13-16, cert. ef. 9-1-16 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94
150-308-0605 Allocation of Centrally Assessed Railroad Company Property Value 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: (1) The ratio the Oregon single track mileage of the unit bears to the total single track mileage of the unit times 20 percent. (2) The ratio the Oregon car miles and locomotive miles traveled in the prior year bears to the total car and locomotive miles of the unit for the prior year times 20 percent. An Oregon car mile is the movement of any car, loaded or unloaded, the distance of one mile. (3) The ratio the Oregon railway operating revenue for the prior year bears to the total railway operating revenue of the unit for the prior year times 20 percent. (4) The ratio the Oregon property original cost bears to the total property original cost of the unit times 20 percent. (5) The ratio the Oregon revenue freight ton-miles for the prior year bears to the total revenue freight ton-miles of the unit for the prior year times 20 percent. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.550 History: Renumbered from 150-308.550(2)-(F), REV 59-2016, f. 8-13-16, cert. ef. 9-1-16 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94
150-308-0610 Allocation of Centrally Assessed Communication Company Property Value (1) Definitions (a) “Original Cost” means the cost of tangible property, plant and equipment as reported on the company’s financial statements including construction work in progress, property held for future use, land, and leasehold improvements. (b) “Oregon operating revenue” means gross revenue from customers whose billing address is an Oregon address. (c) “Oregon customers” means customers whose billing address is in the state of Oregon. (2) The value of the Oregon portion of a unit of property used by a company operating both within and without this state in the communication business must be allocated to this state by multiplying the value of the unit by a percentage, which is the sum of: (a) The ratio of the Oregon portion of the unit’s original cost to the total unit’s original cost, multiplied by 75 percent; plus (b) The ratio of the Oregon portion of the unit’s total gross operating revenue for the prior year to the unit’s total gross operating revenue for the prior year, multiplied by 15 percent; plus (c) The ratio of the total year-end Oregon customers for the prior year to the unit’s total year-end customers for the prior year, multiplied by 10 percent. (3) If a company is not able to provide, or does not provide, the information required to compute the ratio in (2)(a), (b) or (c) of this rule, the department will proportionally increase the percentage of the unit’s remaining ratio(s) by the percentage(s) of the ratios not used. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.550 History: Renumbered from 150-308.550(2)-(G), REV 59-2016, f. 8-13-16, cert. ef. 9-1-16 REV 6-2009, f. & cert. ef. 7-31-09 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94
150-308-0615 Allocation of Centrally Assessed Water Transportation Company Property Value Water transportation companies. The value of the Oregon portion of a unit of mobile watercraft property used by a company operating both within and without this state in the business of providing water transportation shall be calculated by multiplying the assessable value of the unit by a percentage, which shall be the sum of: (1) The ratio the Oregon portion of the originating and terminating tons of the assessable unit for the prior year bears to the total originating and terminating tons of the unit for the prior year times 50 percent; plus (2) The ratio the Oregon portion of the ton-miles of the assessable unit for the prior year bears to the unit’s total ton-miles for the prior year times 50 percent. (3) The assessable unit of mobile watercraft property is defined as the value of all mobile watercraft property owned or used by the company less: (a) That portion of value of any watercraft that ply the high seas or between the high seas and inland ports, such portion to be based on the ratio the days in service on the high seas or between the high seas and inland ports for the prior year bears to the total days available for service for the prior year (ORS 308.256(2)(b) and 308.515(3)(a)); and (b) That portion of value of any watercraft engaged in locally assessable activities described in ORS 308.515(3)(b), such portion to be based on the ratio the days in service engaged in locally assessable activities described in 308.515(3)(b) for the prior year bears to the total days available for service for the prior year; and (c) The value of any vessel undergoing substantial repairs as of the assessment date as defined in OAR 150-308-0420. (4) For companies primarily providing passenger or excursion service, trips shall replace tons and trip-miles shall replace ton-miles in sections (1) and (2). Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.550 History: REV 21-2018, minor correction filed 11/07/2018, effective 11/07/2018 Renumbered from 150-308.550(2)-(H), REV 59-2016, f. 8-13-16, cert. ef. 9-1-16 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94
150-308-0670 Contents of the Utility Assessment Roll For each company assessed, the department will include on the assessment roll according to the best information available, the following information: (1) The name of the company; (2) The name of a company contact or authorized agent; (3) The last known address of the company or authorized agent; (4) A general property description; (5) The assessed value (AV), real market value (RMV), AV exceptions, and the RMV of exceptions; (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) Any penalty assessed under ORS 308.030; (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
150-308-0680 Contents of Department’s Journal The department’s journal shall contain: (1) A schedule of hearings conducted by the director during review of the tentative roll; (2) The date the review is completed; (3) The change property ratio for centrally assessed property; (4) The name of each company assessed a late filing penalty and the amount of the penalty. (5) The name of each company receiving a waiver of the late filing penalty from the director; and (6) Any other information pertaining to the review of the tentative roll that the director deems appropriate. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.605 History: Renumbered from 150-308.605(2), REV 59-2016, f. 8-13-16, cert. ef. 9-1-16 REV 8-1998, f. 11-13-98, cert. ef. 12-31-98
150-308-0690 Centrally Assessed Property — Appraisal Guidelines The 2009 Western States Association of Tax Administrators Appraisal Handbook: Unit Valuation of Centrally Assessed Properties is adopted as the official valuation guide for property assessed by the Oregon Department of Revenue under ORS 308.505 to 308.665 for ad valorem tax purposes. [Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and 183.355(1)(b).] Statutory/Other Authority: ORS 305.100 & 308.655 Statutes/Other Implemented: ORS 308.655 History: Renumbered from 150-308.655, REV 59-2016, f. 8-13-16, cert. ef. 9-1-16 Renumbered from 150-308.205-(B), REV 11-2010, f. 7-23-10, cert. ef. 7-31-10 RD 2-1990, f. & cert. ef. 3-15-90 TC 17-1979, f. 12-20-79, cert. ef. 12-31-79