§ 905. Assessment Electric Generation Facilities [this Version Effective Through…

Source: https://govt.westlaw.com/calregs/Document/ID015F7534C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

An electric generation facility shall be state assessed property for purposes of article XIII, section 19 of the California Constitution if: (1) the facility was constructed pursuant to a certificate of public convenience and necessity issued by the California Public Utilities Commission to the company that presently owns the facility; or, (2) the company owning the facility is a state assessee for reasons other than its ownership of the generation facility or its ownership of pipelines, flumes, canals, ditches, or aqueducts lying within two or more counties.

Credits

Note: Authority cited: Section 15606(c), Government Code. Reference: California Constitution, article XIII, section 19; and Section 721, Revenue and Taxation Code.

History

1. New section filed 10-28-99; operative 11-27-99 (Register 99, No. 44). For prior history, see Register 96, No. 1. Text of version effective through 12-30-2002 retained for reference.