Railroads, airlines, electric, natural gas, telephone and other communication owned property that may span the state or multiple states are private utilities.  Utility property is assessed by the Oregon Department of Revenue.  The valuation of these properties is based on the company’s total assets.  Value is allocated to the county assessment roll based on line miles or other appropriate means to reflect where the property is located.

For more information contact:  Oregon Department of Revenue

http://www.oregon.gov/DOR/programs/gov-research/Pages/research-property.aspx