2017 ORS 308.681¹
Annual report to legislature on ORS 308.677

(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 (Exemption for property of company that builds and operates qualified communication services project), in accordance with ORS 308.673 (Exemption grantable under ORS 308.674 or 308.677 but not both), 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 (Form of report to legislature) 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 (Exemption for property of company that builds and operates qualified communication services project).

(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 (Exemption for property of company that builds and operates qualified communication services project). [2015 c.23 §6]

Chapter 308

Notes of Decisions

Programs administered by Depart­ment of Revenue that allow preferential assess­ment for farm and forestland are not “programs affecting land use” and are not subject to require­ment of statewide goal and local comprehensive plan compliance under ORS 197.180 (State agency planning responsibilities). Springer v. LCDC, 111 Or App 262, 826 P2d 54 (1992), Sup Ct review denied

Atty. Gen. Opinions

Applica­tion of Article XI, sec­tion 11b of Oregon Constitu­tion to this chapter, (1990) Vol 46, p 388

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 308—Assessment of Property for Taxation, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors308.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 308, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano308.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.