OAR 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.