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Procedures For Utility Company Assessment Roll Standardization - PROPERTY CLASS CODES

Public Utilities

IV. PROPERTY CLASS CODES

Property Class Codes are generally not unique to any given roll section and are designed to accurately portray the property and its use. Listed below are the most recent codes and definitions most often associated with utility properties. The following is generally an excerpt from the property class code manual.

380 Public Utility Vacant Land
Public utility company vacant land
 
740 Pipelines
Pipelines, other than special franchise property, used to transport the materials listed.
 
  741 Gas
  742 Water
  743 Brine
  744 Petroleum Products
  749 Other
  
810 - 818 Electric and Gas - This series of codes was phased out in 2002. Refer to the 870 and 880 series for new, more specific codes.
Please change any of these codes you may have on your assessment roll. Use of the “810” series will result in RPS edit messages.
   
820 Water
    821 Flood Control
Land and facilities used for the accumulation, storage or diversion of water for flood control purposes only.
  822 Water Supply
Land and facilities used for the accumulation and storage of potable water supplies: including reservoirs, dams, water supply wells, water towers, etc.
  823 Water Treatment Facilities
  826 Water Transmission
  827 Water Distribution (Outside Plant)
 
830 Communication
This series includes all telephone, telecommunications, telegraph, radio, television and CATV property NOT considered special franchise.
  831 Telephone Facility
Telephone and telecommunications land, buildings, towers, antennae, etc., except cellular telephone towers - see 837.
  832 Telegraph
  833 Radio
  834 Television other than Community Antenna Television
  835 Community Antenna Television (CATV) Facility
CATV land, buildings, antennae, towers, etc.
  836 Telephone Outside Plant
Poles, wires, cable, etc.
  837 Cellular Telephone Towers
 
840 Transportation  
  841 Motor Vehicle
Land used in the provision of transportation services by motor vehicles (e.g., bus terminals, taxicab garages, truck terminals and warehouses, etc.). Does not include public highways, bridges, tunnels, subways and property used in the maintenance (except by persons providing transportation services), manufacture and sale of motor vehicles.
  842 Ceiling Railroad
These properties should be found ONLY in Roll Section 7. Real property for which the State Board establishes the maximum taxable assessed value.
  843 Nonceiling Railroad
  844 Air
  845 Water
  846 Bridges, Tunnels and Subways
 
850 Waste Disposal
Does not include facilities used exclusively for the disposal of waste from an industrial process, which should be coded as industrial property.
  851 Solid Wastes
Incinerators and waste compacting facilities. Does not include landfills and dumps (see code 852).
  852 Landfills and Dumps
  853 Sewage Treatment and Water Pollution Control
  854 Air Pollution Control
 
860 Special Franchise Property
Should be used ONLY for roll section 5 (Real property for which the State Board establishes assessments)
  861 Electric and Gas
  862 Water
  866 Telephone
  867 Miscellaneous
  868 Pipelines
  869 Television
 
870 Electric and Gas
Includes all land used in the production, transmission and distribution of electricity and gas except special franchise property and land occupied by conduits through which users of electricity or gas receive the service.
  871 Electric and Gas Facilities
  872 Electric substation
  873 Gas Measuring and Regulating Station
  874 Electric Power Generation Facility - Hydro
  875 Electric Power Generation Facility - Fossil Fuel
  876 Electric Power Generation Facility - Nuclear
  877 Electric Power Generation Facility - Other Fuel
 
880 Electric/Gas Transmission and Distribution Facilities
Includes all land used in the production, transmission and distribution of electricity and gas except special franchise property and land occupied by conduits through which users of electricity or gas receive the service.
  882 Electric Transmission
  883 Gas Transmission
  884 Electric Distribution (Outside Plant Property)
  885 Gas Distribution (Outside Plant Property)

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