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Procedures For Utility Company Assessment Roll Standardization-DEFINITION

Public Utilities

I. UTILITY PROPERTY DEFINITION

Public utility property as defined in NYCRR 185-1.1 (199) means any property owned by persons or corporations and used for electric and gas production, transmission or distribution of water and other products, communications, including cable television, transportation and waste disposal. This generally would include properties in the 740 and 800 series property classes.

Utility properties are represented by six types of companies with each company having a potential of three types of property. Possible entries are displayed below in Table 1. For assessment purposes, utility owned property, except for special franchise property in Roll Section 5, can be identified according to the following table.

TABLE 1

COMPANY TYPES
Type of Property Elec./Gas Water Telephone Telecom. Pipeline Cable
Situs x x x x x x
Trans./
Lines
x x     x  
Outside Plant x x x x    

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Updated: October 23, 2012