Section 905 - Assessment Electric Generation Facilities [this Version Effective Through 12-30-2002]An electric generation facility shall be state assessed property for purposes of article XIII, section 19 of the California Constitution if:
(1) the facility was constructed pursuant to a certificate of public convenience and necessity issued by the California Public Utilities Commission to the company that presently owns the facility; or,(2) the company owning the facility is a state assessee for reasons other than its ownership of the generation facility or its ownership of pipelines, flumes, canals, ditches, or aqueducts lying within two or more counties.Cal. Code Regs. Tit. 18, § 905
1. New section filed 10-28-99; operative 11-27-99 (Register 99, No. 44). For prior history, see Register 96, No. 1. Text of version effective through 12-30-2002 retained for reference. Note: Authority cited: Section 15606(c), Government Code. Reference: California Constitution, article XIII, section 19; and Section 721, Revenue and Taxation Code.