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.
Common Utility properties class codes
Code
Type
Description
380
Public utility vacant land
Public utility company vacant land
740
Industrial product pipelines
Pipelines used by nonutility companies, and not in special franchise
741
Gas
742
Water
743
Brine
744
Petroleum products
749
Other
810
Electric and gas
818
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 used for the accumulation, storage or diversion of water for flood control purposes only.
822
Water supply
Land used for the accumulation, storage, transmission or distribution of water for purposes other than flood control or production of electricity (e.g., aqueducts and pipelines).
823
Water treatment facilities
826
Water transmission: Improvements
827
Water distribution (outside plant)
830
Communication
This series includes all telephones, telecommunications, telegraph, radio, television and CATV property.
831
Telephone
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
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
Real property for which the State Board establishes the maximum taxable assessed value.
843
Non-ceiling railroad
844
Air
845
Water
Land used for water transportation (e.g., canal).
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
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
871
Electric and gas facilities
General electric and gas facilities, buildings, and land including offices, garages, service centers, etc.
872
Electric substation Electric power generation facilities
Includes all land and facilities associated with electric generating stations, i.e. power plant equipment, reservoirs, dams, power house, penstock pipe, waterway structures, etc.