OAR 150-307-0280
Qualifications for Exemption of Mutual or Cooperative Telephone Associations

(1)

Qualifying Conditions. Property owned by a mutual or cooperative telephone association is qualified for exemption if all the following conditions are satisfied:

(a)

Ownership. The property must be owned by an association of persons that:

(A)

Is wholly mutual or cooperative in character, whether incorporated or not. The characteristics of a mutual or cooperative association are:
(i)
Each incorporated association is organized as a cooperative association or, if organized as a nonprofit organization, its bylaws provide that it operate as a cooperative association.
(ii)
Each unincorporated association provides in its bylaws that the association is mutual or cooperative in character and is not to produce profit.
(iii)
While one member may hold more stock or shares in the association than another member, voting cannot be based on ownership of shares, stock, certificates, or other evidence of their interest. Voting must be restricted to one vote to a member, or in proportion to their actual, estimated or potential patronage, as the bylaws may provide, except that in no event may any one member thereby exercise a majority vote.
(iv)
All members must share proportionately, according to their evidence of interest, in the cost of construction, maintenance, and operation of the association’s properties, and in the division of any surplus or reserves accumulated when such a surplus or reserve is not necessary for proper maintenance or construction of such system or all members must share in proportion to their patronage as the bylaws may provide.

(B)

Operates without profit in money.

(C)

Has no business or purpose other than the provision of telephone communications service.

(b)

Use. All persons served must be members and must own shares, stock, certificates, or other evidence of their interest.

(c)

Value. The association’s telephone property has a real market value of not more than $2,500 as determined by the Department of Revenue.

(d)

Operation. The association’s telephone communication system operation is conducted without the ownership, operation or lease of telephonic switchboard exchange facilities, or direct or indirect ownership of stock in any telephone switchboard association, partnership or corporation.

(2)

Eligible Property. Property that may qualify for exemption includes all property consisting of improvements, fixtures, equipment and supplies used exclusively in the construction, maintenance, and operation of a telephone communication system. Examples of property that may qualify for exemption include but are not restricted to:

(a)

Poles, crossarms, guy stubs and guy wire;

(b)

Aerial wire;

(c)

Aerial or underground cable;

(d)

Suspension strand;

(e)

Insulators;

(f)

Terminals;

(g)

Drop and blockwire;

(h)

Telephones.

(3)

Ineligible Property. The following types of property that cannot qualify for exemption will be classified and assessed pursuant to ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.660.

(a)

Parcels of land and buildings owned, leased, rented, chartered or otherwise held for or used by an association in a telephone communication system.

(b)

Any other property not owned by the association but used or held by it in a telephone communication system.

(c)

Any property owned, leased, rented, chartered or otherwise held by an association and not used in providing telephone communication.

Source: Rule 150-307-0280 — Qualifications for Exemption of Mutual or Cooperative Telephone Associations, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-307-0280.

150‑307‑0010
Real Property 150‑307‑0020
Personal Property Definitions 150‑307‑0030
Personal Property 150‑307‑0040
Taxation of Property Associated with Mining Claims on Federal Land 150‑307‑0050
Public Property Leased or Rented by Taxable Owner 150‑307‑0060
Property Held Under Lease 150‑307‑0070
Property Used for Public Park or Recreation 150‑307‑0080
Guidelines for Exempt Port Property Subject to In Lieu Tax 150‑307‑0090
Request For Computation of In Lieu Tax Payment 150‑307‑0100
Strategic Investment Program 150‑307‑0120
Review Required in Determining Exempt Status of Property for Charitable Institutions 150‑307‑0130
Literary Institution Defined 150‑307‑0140
Minimum Criteria Required in Determining Exempt Status of Property for Religious Organizations 150‑307‑0150
Parsonage and Caretaker Residence Exemption Guidelines 150‑307‑0160
Definition of Schools and Academies 150‑307‑0170
Senior Center Property Exemption 150‑307‑0180
Burial Grounds, Cemeteries, Crematories 150‑307‑0190
Application Process for Property Tax Exemption 150‑307‑0200
Property of Exempt Entities Leased to Other Exempt Entities 150‑307‑0210
Property Tax Status of Alternative Energy Systems 150‑307‑0220
Qualifications for Exemption of Indian Properties 150‑307‑0230
Valuation of Summer Home Properties 150‑307‑0240
Exception To Taxable Personal Property 150‑307‑0250
Water Association Qualifications 150‑307‑0260
Water Association Exemption Under ORS 307.210 Is Assessor’s Responsibility 150‑307‑0270
Jurisdiction Over Assessment of Telephonic Companies 150‑307‑0280
Qualifications for Exemption of Mutual or Cooperative Telephone Associations 150‑307‑0290
Jurisdiction over Assessment of Non-public Telephonic Systems 150‑307‑0300
Qualifications for Exemption for Privately Owned Telephone Systems 150‑307‑0310
Application for Exemption Under ORS 307.220 or 307.230 150‑307‑0320
Definition of Elderly 150‑307‑0330
Exemption Claim Procedures 150‑307‑0340
Defining "Surviving Spouse” of a Veteran 150‑307‑0350
Veteran’s Exemption for Surviving Spouse 150‑307‑0360
Physician Certification of Disability for Exemption 150‑307‑0370
Property to Which Veteran’s Exemption Applies 150‑307‑0380
Transfer of Veteran’s Exemption to a Different Property Requires Refiling 150‑307‑0390
Veterans Property Held in Trust 150‑307‑0400
Oregon Active Military Service Member’s Exemption — Eligibility 150‑307‑0410
Oregon Active Military Service Member’s Exemption Claimed By Lawful Occupant 150‑307‑0420
Agricultural Land Devoted to Agricultural Purposes as Real Property 150‑307‑0430
Exemption of Buildings, Structures and Machinery or Equipment during Construction 150‑307‑0440
War Veterans Filing a Claim for Exemption if Living in a Nonprofit Home for the Elderly 150‑307‑0450
Nonprofit Home for the Elderly 150‑307‑0460
Personal Property Used for Placing Farm Crops in Storage 150‑307‑0480
Pollution Control Facilities 150‑307‑0490
Oregon Food Processor Property Tax Exemption 150‑307‑0500
Hardship Situations 150‑307‑0510
Agricultural Workforce Housing and Farm Labor Camp Assessment 150‑307‑0520
Filing a Claim for Exemption When a Farm Labor Camp or Child Care Facility is Acquired 150‑307‑0530
Certification of Nonprofit Corporation Low Income Housing Exemption to County Assessor 150‑307‑0700
Rural Health Care Facilities 150‑307‑0710
Definitions 150‑307‑0720
Filing Requirements 150‑307‑0800
Vertical Housing Development Zone Program 150‑307‑0900
Qualified Heavy Equipment and Qualified Heavy Equipment Rental Providers - Definitions and Responsibilities 150‑307‑0905
Equipment and Tools Subject to the Heavy Equipment Rental Tax 150‑307‑0910
Cost of Heavy Equipment Operator’s Service Not Subject to Rental Tax 150‑307‑0915
Heavy Equipment Rental Tax Exemptions 150‑307‑0920
Long Term Rental Agreements
Last Updated

Jun. 8, 2021

Rule 150-307-0280’s source at or​.us