Or. Admin. R. 150-308-0530
Current through Register Vol. 63, No. 6, June 1, 2024
Section 150-308-0530 - Defining "Communication Services"(1) Irrespective of the origin of the property, it is the policy of the department to treat as "communications services," for purposes of ORS 308.505 and the central assessment statutes, not merely the direct provision of communication services to customers, but also the indirect provision of such communication services through the leasing of communication facilities by tower aggregators. (2) For purposes of centrally assessed property, "communication services" includes paging services and tower aggregators. Tower aggregators provide towers, poles, buildings or similar facilities that are used in providing centrally assessed wireless communication service. This rule shall first apply to tax year 2000.Or. Admin. R. 150-308-0530
RD 9-1997, f. & cert. ef. 12-31-97; REV 2-2000, f. 2-29-00, cert. ef. 3-1-00; Renumbered from 150-308.505(6), REV 56-2016, f. 8-13-16, cert. ef. 9/1/2016Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 308.505