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2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 308 - Assessment of Property for Taxation
Section 308.645 - Reports by companies of mileage to county assessors.
Universal Citation:
OR Rev Stat § 308.645 (2021)
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Upon request by the county assessor, a company assessed by the Department of Revenue under ORS 308.505 to 308.674 shall furnish a report to the county assessor, under oath, showing the length, as of January 1 at 1:00 a.m. of the assessment year, in each city, town, school district, road district, port or other municipal taxing agency or district, or in lieu thereof the length in each tax code area in the county, of main and branch railroad lines, and of main tracks, spurs, yard tracks and sidetracks and also of wire, pipe or pole lines and operational routes. [Amended by 1973 c.402 §12; 1997 c.154 §42; 2009 c.128 §14]
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