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Or. Rev. Stat. § 308.575

Determining value per mile of property of companies using wire, pipe or pole lines or operational routes

Oregon · Oregon Revised Statutes Chapter 308 — Assessment of Property for Taxation · Status: effective

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Or. Rev. Stat. § 308.575, Determining value per mile of property of companies using wire, pipe or pole lines or operational routes, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493963
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The Department of Revenue may apportion the assessed value of the property of any company owning or using wire, pipe or pole lines, or operating over operational routes, over the wire, pipe or pole lines in such manner and at such rate or rates per mile as the department determines to be reasonable and fair.