Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.404 - OPERATOR'S STATEMENT - CONTENTS

Current through August 31, 2023
Sections
				63-401,
				63-404, Idaho Code
01.
Operator's Statement
. In the
			 operator's statement, the number of miles of railroad track, electrical and
			 telephone wire, pipeline, etc., must be reported to the hundredth mile in
			 decimal form (0.00) in each taxing district or taxing authority and must be
			 reported by the uniform tax code area method. (3-31-22)
02.
Tax Code Area Maps
. By March
			 1 of each year, the Tax Commission will furnish to all entities having
			 operating property within the state of Idaho, except private railcar fleets, a
			 list of all changes in tax code area boundary lines. In case the Tax Commission
			 receives corrections to any tax code area boundaries, these changes must be
			 furnished by March 15. Every day that the tax code area map deadline is
			 extended beyond March 1 allows for an automatic extension in the filing
			 requirement, equal to the delay, for the portion of the operator's statement
			 that includes taxing district or taxing authority specific information that is
			 to be reported by tax code area as required in Section
			 404.01 of this rule. All other
			 information, excluding the mileage as required in Sections
			 404.01 and
			 404.03 of this rule will still
			 be required by April 30 as required in Section
			 404.06 of this rule. The
			 reporting entity will review the list of changes to identify any tax code
			 areas, within which any of the entity's operating property is located. The
			 reporting entity will report, under Subsection
			 404.01 of this rule based on
			 these identified tax code areas. The Tax Commission will provide the tax code
			 areas maps to the reporting entity as provided for in Rule
			 225 of these rules.
			 (3-31-22)
03.
Reporting of
			 Mileage
. The following procedures apply for reporting mileage. (3-31-22)
a. Railroad Track Mileage. The railroad track
			 mileage will be reported by the name of the main line and branch lines with the
			 track mileage for the main line and branch lines reported as Main Track Miles.
			 Track miles consisting of passing track, yard switching, spurs, sidings, etc.,
			 will be reported as Secondary Track Miles. (3-31-22)
b. Electric Power Line Mileage. The electric
			 power companies will report electric power line mileage by transmission and
			 distribution lines. The transmission lines are the lines at a primary source of
			 supply to change the voltage or frequency of electricity for the purpose of its
			 more efficient or convenient transmission; lines between a generating or
			 receiving point and the entrance to a distribution center or wholesale point;
			 and lines whose primary purpose is to augment, integrate, or tie together the
			 sources of power supply. The distribution lines are the lines between the
			 primary source of supply and of delivery to customers, which are not includable
			 in transmission lines. Cooperative electrical associations may include lines
			 designed to accommodate thirty-four thousand five hundred (34,500) volts or
			 more as transmission or distribution lines. Transmission or distribution lines
			 will be reported by single linear wire mile. (3-31-22)
c. Telephone Wire Mileage. All telephone wire
			 mileage will be reported on a single linear wire mile basis, and include any
			 ground wires. (3-31-22)
d. Natural
			 Gas Pipeline and Gathering Line and Water Distribution Pipeline Mileage.
			 Beginning January 1, 2013, all natural gas and water distribution companies
			 will report pipeline and gathering line miles on a three (3) inch comparison
			 basis. For example, a company with five (5) miles of six (6) inch pipe will
			 report ten (10) pipeline miles: five (5) times six (6) divided by three (3)
			 equals ten (10) miles. (3-31-22)
e.
			 Transmission Pipeline Mileage. All transmission pipeline companies will report
			 pipeline miles on a one-inch (1") comparison basis.
			 (3-31-22)