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Oregon Revised Statutes Revenue and Taxation § 308.681

Current as of January 01, 2023 | Updated by Findlaw Staff

<Text of section applicable to property tax years beginning on or after July 1, 2016.>

(1)(a) Notwithstanding any other provision of law relating to the confidentiality of public records, on or before December 15 of each year, each assessor of a county in which property granted an exemption under ORS 308.677, in accordance with ORS 308.673, is located shall submit to the Department of Revenue a report stating the amount of the exemption granted to the property of each company, the amount of property taxes imposed on the property and the amount of property taxes that were not imposed on the property because of the exemption for the current property tax year and estimates of these amounts for the following property tax year.

(b) No later than January 1 of each year, the department shall submit a report compiling the information received from counties under paragraph (a) of this subsection to the Public Utility Commission.

(2) No later than February 1 of each year, the commission shall submit a report in the manner provided by ORS 192.245 to the interim committees of the Legislative Assembly related to revenue that states or describes:

(a) The name and business of each company whose property is granted an exemption under ORS 308.677.

(b) For each company described in paragraph (a) of this subsection:

(A) The capital investment made by the company in Oregon in newly constructed or installed real or tangible personal property constituting communication infrastructure.

(B) Whether the company has met the requirements for service capacity and offering service to residential customers.

(C) Who is served by the communication infrastructure and how they are served.

(D) The compiled information received from the department pursuant to subsection (1) of this section.

(c) Any other information the commission considers necessary for a thorough analysis of the exemption granted under ORS 308.677.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 308.681 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-308-681/

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