OAR 150-307-0290: Jurisdiction over Assessment of Non-public Telephonic Systems

(1) ORS 307.230 provides for the exemption from taxation of all property owned by any person not engaged in public service operation and used exclusively in the construction, maintenance and operation of a telephone communication system serving exclusively property owned or operated by such person. (2) Any property owned, rented, leased or occupied by a person not engaged in public service and used exclusively in the construction, maintenance and operation of a telephone communication system and not exempt will be classified and assessed pursuant to ORS 308.505 to 308.660. (3) “Person” has the same meaning as defined in ORS 311.605.