Section 35.01.03.404 - OPERATOR'S STATEMENT - CONTENTSSections 63-401, 63-404, Idaho Code
01.Filing Date for Operator's Statement. All taxpayers required to file an operator's statement must file the statement with the Tax Commission by April 30 each year. The information in the statement must be reliable for preparing an estimate of market value. For each entity submitting a written request for an extension on or before April 30, the Tax Commission may grant an extension of the filing date until May 31.02.Tax Code Area Maps. By March 1 of each year, the Tax Commission will furnish to all entities having operating property within the state of Idaho, except private railcar fleets, a web link to a list of all changes in tax code area boundary lines. If the Tax Commission receives corrections to any tax code area boundaries, these changes must be furnished by March 15. Every day that the tax code area map deadline is extended beyond March 1 allows for an automatic extension in the filing requirement, equal to the delay, for the portion of the operator's statement that includes mileage specific information reported by tax code area as required in Subsection 404.03.a. of this rule. All other operator statement information will still be required by April 30. The reporting entity will review the list of changes to identify any tax code areas, within which any of the entity's operating property is located. The reporting entity will report, under Subsection 404.03.a. of this rule based on these identified tax code areas. The Tax Commission will provide the tax code areas maps to the reporting entity as provided for in Rule 225 of these rules.03.Reporting of Mileage. a. In the operator's statement, the number of miles of railroad track, electrical and telephone wire, pipeline, etc., must be reported to the hundredth mile in decimal form (0.00) in each taxing district or taxing authority and must be reported by the uniform tax code area method.b. Railroad track mileage is reported by the name of the main line and branch lines with the track mileage for the main line and branch lines reported as Main Track Miles. Track miles consisting of passing track, yard switching, spurs, sidings, etc., are reported as Secondary Track Miles.c. Electric power companies will report electric power line mileage by transmission and distribution lines. The transmission lines are the lines at a primary source of supply to change the voltage or frequency of electricity for the purpose of its more efficient or convenient transmission; lines between a generating or receiving point and the entrance to a distribution center or wholesale point; and lines whose primary purpose is to augment, integrate, or tie together the sources of power supply. The distribution lines are the lines between the primary source of supply and of delivery to customers, which are not includable in transmission lines. Cooperative electrical associations may include lines designed to accommodate thirty-four thousand five hundred (34,500) volts or more as transmission or distribution lines. Transmission or distribution lines are reported by single linear wire mile.d. Telephone companies will report on a single linear wire mile basis, and include any ground wires.e. Natural gas and water distribution companies will report pipeline and gathering line miles on a three (3) inch comparison basis. For example, a company with five (5) miles of six (6) inch pipe will report ten (10) pipeline miles: five (5) times six (6) divided by three (3) equals ten (10) miles.f. Transmission pipeline companies will report pipeline miles on a one-inch (1") comparison basis.04.Situs Property. Situs property includes microwave stations and radio relay towers. This property also includes facilities, used for and in conjunction with thermal generation of electricity, constructed after January 1, 2004, and located in or within five (5) miles of an incorporated city. The investment in this property is reported in the tax code area(s), within which it is located.05.Record of Property Ownership. The following procedures apply for maintaining records of operating property ownership.a. A record of each property owned, leased, or otherwise operated by each railroad, private railcar fleet or public utility is maintained by the Tax Commission, the appropriate railroad, private railcar fleet or public utility, and the appropriate county assessor's office. Each record is maintained on a form identified as STC Form R. The Tax Commission will send a copy of each STC Form R to the appropriate company and the appropriate county assessor's office.b. On the STC Form R, the Tax Commission will identify which property is operating property and which property is non-operating property.c. Each railroad company will file the original railroad right-of-way maps with the Tax Commission. Each railroad will file an STC Form R, only, for property that is acquired, leased, or transferred between operating and non-operating status, or sold during the prior year.06.Cross Reference. See Sections 63-602L and 63-405, Idaho Code, and Rules 405 and 615 of these rules.Idaho Admin. Code r. 35.01.03.404