2017 ORS 757.883¹
Payments in lieu of property taxes

(1) Oregon Community Power shall make payments in lieu of property taxes on all property that would otherwise be subject to assessment under ORS 308.505 (Definitions for ORS 308.505 to 308.681) to 308.681 (Annual report to legislature on ORS 308.677) if owned by a taxable owner. Oregon Community Power shall pay to each county in which property of Oregon Community Power is located an amount equal to the ad valorem property taxes that would have been charged by the county if Oregon Community Power property had been assessed to a taxable owner as of January 1 of the assessment year for which payment is being made.

(2) The Department of Revenue shall determine the assessed value of Oregon Community Power property as if the property were subject to assessment under ORS 308.505 (Definitions for ORS 308.505 to 308.681) to 308.681 (Annual report to legislature on ORS 308.677), and shall transmit the value information as provided in ORS 308.505 (Definitions for ORS 308.505 to 308.681) to 308.681 (Annual report to legislature on ORS 308.677) to the appropriate county assessor. Oregon Community Power shall comply with property reporting requirements under ORS 308.505 (Definitions for ORS 308.505 to 308.681) to 308.681 (Annual report to legislature on ORS 308.677) as if the property were subject to assessment under ORS 308.505 (Definitions for ORS 308.505 to 308.681) to 308.681 (Annual report to legislature on ORS 308.677).

(3) The amount of the in lieu payment to be made to each county under this section shall be determined and certified annually by the county assessor of the county. A notice of the determination and certification shall be mailed to Oregon Community Power not later than October 15. The notice shall contain a statement of the value of the property and a complete explanation of the method used in computing the amount of the in lieu payment due under this section. Not later than November 15, Oregon Community Power shall pay the amount due to each county under this section, less a discount equivalent to that which is provided in ORS 311.505 (Due dates). Payment shall be made to the county treasurer. The county treasurer shall distribute the payment to the taxing districts of the county in accordance with the schedule of percentages computed under ORS 311.390 (Tax and interest distribution percentage schedule). [2007 c.807 §19]

Note: See note under 757.812 (Definitions for ORS 757.812 to 757.950).

Chapter 757

Notes of Decisions

Under regulatory scheme, Public Utility Commissioner has authority to promulgate rule limiting telephone company’s liability for directory listing errors or omissions. Garrison v. Pacific NW Bell, 45 Or App 523, 608 P2d 1206 (1980)

Refund is proper exercise of Public Utility Commission’s general powers if refund (1) is based only on in­for­ma­­tion in existence at time of rate order for which refund is being made; (2) is not based on evalua­tion of public utility’s actual expenses or revenues; and (3) is not effectuated by offsetting future rates. Gearhart v. Public Utility Commission, 255 Or App 58, 299 P3d 533 (2013), aff’d 356 Or 216, 339 P3d 904 (2014)

Atty. Gen. Opinions

Authority of Governor and Public Utility Commissioner to enter into binding agree­ments with respect to uniform curtail­ment plans, (1977) Vol 38, p 861

1 Legislative Counsel Committee, CHAPTER 757—Utility Regulation Generally, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors757.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 757, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano757.­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.