Department to make annual assessment of designated utilities and companies
Source:
Section 308.515 — Department to make annual assessment of designated utilities and companies, https://www.oregonlegislature.gov/bills_laws/ors/ors308.html.
Notes of Decisions
The water system in a planned unit development was properly assessed by the Department of Revenue as having value for which taxes should have been assessed. Brooks Resources v. Dept. of Rev., 276 Or 1177, 538 P2d 312 (1976)
Where uncompleted plans and specifications for nuclear and coal-fired generating plants of public utility were in ownership and control of out-of-state engineering firm preparing them, though plaintiff had unliquidated claim for damages if plans were not delivered, the claim did not have situs in state and was not used for plaintiff’s business as of assessment date. Portland Gen. Elec. Co. v. Dept. of Rev., 7 OTR 33 (1977)
Where parties offered income and stock and debt approach to value in dispute over ad valorem taxes for five years, court rejected plaintiff’s use of 5-year average of net railway operating income as estimate of net cash flow and found defendant’s stock and debt approach more reliable but reduced defendant’s value to account for nonrail assets. Southern Pacific Trans. Co. v. Dept. of Rev., 11 OTR 138 (1989)
Where Tax Court determined utility’s true cash value for purpose of ad valorem tax assessment and incorrectly applied cost approach to valuation, value increased. PP&L v. Dept. of Rev., 308 Or 49, 775 P2d 303 (1989)
In determining value of small hydroelectric plant, reasonable basis of comparisons and analysis is actual rather than projected production. Falls Creek H.P. Ltd. Partnership v. Dept. of Rev., 12 OTR 55 (1991)
Where primary use of facility was generating electricity for sale to power companies, fact that first priority of facility was supplying steam to adjacent commonly owned lumber mill did not make central assessment of facility as utility property improper. D.R. Johnson Lumber Co. v. Dept. of Rev., 12 OTR 429 (1993), aff’d318 Or 330, 866 P2d 1227 (1994)
Where tour boat was restricted to operating in nonocean waters, payment of Ocean Charter Vessel License fee did not exempt vessel from assessment as water transportation property. Swashbuckler, Inc. v. Dept. of Rev., 12 OTR 476 (1993)
Assessment of railroad cars while exempting certain classes of non-railroad property did not violate federal law prohibiting discriminatory taxation of railroads. Dept. of Rev. of Oregon v. ACF Industries, Inc., 510 U.S. 332, 114 S Ct 843, 127 L Ed 2d 165 (1994)
To be user of property taxpayer must have some degree of control, but not necessarily absolute control, over property at issue. Pacificorp Power Marketing v. Dept. of Revenue, 340 Or 204, 131 P3d 725 (2006)
This section and ORS 308.510 do not prevent application of inventory tax exemption under ORS 307.400 to inventory of centrally assessed companies. Northwest Natural Gas Co. v. Dept. of Revenue, 19 OTR 367 (2007), aff’d 347 Or 536, 226 P3d 28 (2010)
Internet services and cable television services that facilitate transmission of electronically coded information between computers or computer-like devices are “data transmission services” as used in ORS 308.505. Comcast Corporation v. Dept. of Revenue, 356 Or 282, 337 P3d 768 (2014)
Attorney General Opinions
Ad valorem property taxation on maritime cargo containers, (1979) Vol 39, p 494
Law Review Citations
26 WLR 711, 734 (1990)
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