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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.

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.
873 Gas measuring and regulation 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 and gas transmission and distribution
882 Electric transmission improvement
883 Gas transmission improvement
884 Electric distribution – outside plant property
885 Gas distribution - outside plant property


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