How Are Property Taxes Assessed

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					                                                                                    Property Taxes
                                TABL E 12A – ASSESSED VAL UE OF PROPERTY ASSESSED BY T HE ST AT E BOARD
                                              OF EQUALIZATION, BY T YPE OF COMPANY, 2000-01
                                                           (In thousands of dollars)
                                                        Ty pe of company                                                                      Assessed v alue
                                                                    1                                                                               2
                                       UNDER PROVISIONS OF SECTION 751 OF
                                        THE REVENUE AND TAX ATION CODE

 Telep hone and telegra ph
   Local exchange carriers .....................................................................................................                $17,540,763
   Interexchange carriers ........................................................................................................                7,342,592
   Wireless carriers ...............................................................................................................              5,257,276
   Radio-telephon e and paging carriers ....................................................................................                          2,007
       Subtotal ........................................................................................................................        $30,142,638
 Gas, electric, and water .........................................................................................................              29,882,544
 Intercounty pipelines, f lumes, canals, ditches and aqueducts ......................................................                             1,304,411
 Railcar maintenance f acility ....................................................................................................                  22,676
 Railroad ..............................................................................................................................          1,680,615
          Total ..........................................................................................................................      $63,032,884

                                       UNDER PRIVATE RAILROAD CAR TAX LAW

 Priv ate railroad cars ..............................................................................................................              595,471
             Grand total .............................................................................................................          $63,628,355



               TABL E 12B – ASSESSED VAL UE OF PROPERTY ASSESSED BY T HE ST AT E BOARD OF EQUALIZATION
                                 AND SUBJECT T O LOCAL TAXATION, BY COMPANY, 2000-01
                                                  (In thousands of dollars)
                                                        Name of company                                                                       Assessed v alue
                                                                    1                                                                               2
                                      TELEPHONE AND TELEGRAPH COMPANIES

 AB Cellular Holding, L.L.C. (f ormerly Los Angeles Cellular Telephone Company ) ...........................                                       $509,627
 Airtouch Cellular - San Diego .................................................................................................                    119,340
 AT& T Communications .........................................................................................................                   2,009,091
 AT& T Wireless Serv ices of Calif ornia, Inc. ................................................................................                     159,397
 Bay Area Cellular Telephone Co. ............................................................................................                       343,673
 Bay Area Teleport, Inc. ..........................................................................................................                 110,100
 Broad wing Communications Serv ices, Inc. (f ormerly IXC Communications Serv ices, Inc.) ...............                                           100,048
 Citizens Telecommunications Company of Calif ornia .................................................................                               199,677
 Cov ad Communications Company ..........................................................................................                            92,180
 Cox Communications PCS, L.P. . ............................................................................................                        500,798
 GST Telecom Calif ornia, Inc. ..................................................................................................                   262,657
 GTE Calif ornia, Inc. ..............................................................................................................             3,983,353
 GTE Glo bal Networks, Inc. .....................................................................................................                    98,800
 GTE Mobilnet of Calif ornia, L.P. . .............................................................................................                  299,800
 ICG Telecom Group, Inc. .......................................................................................................                    181,000
 Lev el 3 Communications, L.L.C. .............................................................................................                      246,057
 Los Angeles SMSA, Ltd., dba Airtouch Cellular .........................................................................                            696,821
 MCI Metro Access Transmission Serv ices, L.L.C. ......................................................................                             685,518
 MCI WorldCom Network Serv ices, Inc. (f ormerly MCI Telecommunications Corporation) .................                                            1,049,136
 Nextel of Calif ornia, Inc. ........................................................................................................               734,807
 Nextlink Calif ornia, Inc. ..........................................................................................................              167,339
 Pacif ic Bell ..........................................................................................................................        12,958,255
 Pacif ic Bell Wireless .............................................................................................................               836,444
 Qwest Communications Corporation .......................................................................................                           174,604
 Rosev ille Telephon e Company ...............................................................................................                      184,057
 Sacramento Valley , L.P., dba Airtouch Cellular .........................................................................                          214,257
 Sprint Communications Company , L.P. . ...................................................................................                         637,059
 Sprint Spectrum, L.P. (f ormerly Sprint PCS) .............................................................................                         288,918
 316 companies with an assessed v alue of less than $90,000,000 each .........................................                                    2,299,825
                                                                a                                                                               $30,142,638
    Total f or telephone and telegrap h companies                   .......................................................................

a. Includes 22 loc al exc hange carriers, 238 i nter exchange carriers, 65 wireless c arriers, and 19 radio-tel ephone and paging carriers.
NOTE: Detail may not c ompute to total due to rounding.
                                                                                  Property Taxes
               TABL E 12B – ASSESSED VAL UE OF PROPERTY ASSESSED BY T HE ST AT E BOARD OF EQUALIZATION
                             AND SUBJECT T O LOCAL TAXATION, BY COMPANY, 2000-01 – Continued
                                                  (In thousands of dollars)
                                                       Name of company                                                                     Assessed v alue
                                                                  1                                                                              2
                                       GAS, ELECTRIC, AND WATER COMPANIES
 Alpine Natural Gas Operating No.1, L.L.C. ...............................................................................                          $352
 Anza Electric Cooperativ e, Inc. ...............................................................................................                 11,400
 Arizon a Electric Power Cooperativ e, Inc. ..................................................................................                       195
 Arizon a Public Serv ice Company ............................................................................................                     3,260
 Av ista Corporation ................................................................................................................             10,400
 Kern Riv er Gas Transmission Company ...................................................................................                        152,000
 Mojav e Pipeline Company .....................................................................................................                  124,700
 Mountain Utilities ..................................................................................................................             3,225
 Pacif ic Gas and Electric Company ..........................................................................................                 14,254,585
 Pacif iCorp ...........................................................................................................................         171,076
 Plumas-Sierra Rural Electric Cooperativ e .................................................................................                      21,925
 Questar Line 90 Company .....................................................................................................                    19,100
 San Diego Gas and Electric Company .....................................................................................                      2,187,447
 Sierra Pacif ic Power Company ...............................................................................................                   233,437
 Southern Calif ornia Edison Company ......................................................................................                    9,292,918
 Southern Calif ornia Gas Company ..........................................................................................                   2,800,718
 Southern Calif ornia Water Company .......................................................................................                      342,424
 Southwest Gas Corporation ...................................................................................................                   100,900
 Standard Pacif ic Gas Line, Inc. ...............................................................................................                 21,100
 Surprise Valley Electrif ication Corporation ................................................................................                    12,600
 Tuscarora Gas Tra nsmission Company ...................................................................................                          73,902
 Valley Electric Association, Inc. ..............................................................................................                     49
 West Coast Gas Company, Inc. . .............................................................................................                        431
 Wild Goose Storage, Inc. .......................................................................................................                 44,400
    Total f or gas, electric, and water companies ..........................................................................                 $29,882,544

                                    INTERCOUNTY PIPE LINES, FLUMES, CANALS,
                                                                   b
                                           DITCHES, AND AQUEDUCTS
 Aera Energy , L.L.C. ..............................................................................................................             $13,860
 All American Pipeline, L.P. .....................................................................................................                88,600
 ARCO Pipeline Company ......................................................................................................                      2,950
 Calif ornia Gas Gathering, Inc. ................................................................................................                    235
 CALNEV Pipe Line Company .................................................................................................                       71,300
 Calpine Pipeline Corp oration ..................................................................................................                  4,730
 Calpine Pittsburg, Inc. ...........................................................................................................               8,690
 Chev ron Pipeline Company ....................................................................................................                   29,040
 Chev ron USA, Inc. ................................................................................................................              34,400
 City of Riv erside ...................................................................................................................            1,219
 Equilon Calif ornia Pipeline Company , L.L.C. (f ormerly Shell Calif ornia Pipeline Company ) ...............                                    32,400
 Equilon Enterprises, L.L.C. (f ormerly Texaco Trading and Transportation, Inc.) ..............................                                  128,600
 Exxon Mobil Corporation .......................................................................................................                   1,390
 Homestake Mining Company of Calif ornia ................................................................................                          4,810
 IMC Chemicals, Inc. (f ormerly North American Chemical Company ) .............................................                                    1,650
 Kings County Canal Company ................................................................................................                         818
 Mobil Pacif ic Pipeline Company ..............................................................................................                    2,340
 Natomas Central Mutual Water Company .................................................................................                              131
 Pacif ic Pipeline, L.L.P, ..........................................................................................................            299,600
 S.F.P.P., L.P. .......................................................................................................................          340,200
 San Ardo Pipeli ne Company ..................................................................................................                    10,700
 San Luis Canal Company ......................................................................................................                     4,940
 Standard Gas Company ........................................................................................................                       709
 Texaco Exploration and Prod uction, Inc. ..................................................................................                       7,450
 Tosco Corporation ................................................................................................................                  859
 Union Island Pipeline Company ..............................................................................................                      3,730
 Unocap ...............................................................................................................................           54,300
 Ventura Pipelin e Sy stem .......................................................................................................                 2,060
 West Coast Pipe Lines ..........................................................................................................                152,700
    Total f or intercounty pipe lines, etc. ......................................................................................            $1,304,411

b. All other taxable property owned by these c ompanies is l ocall y ass essed.
                                                                                Property Taxes
               TABL E 12B – ASSESSED VAL UE OF PROPERTY ASSESSED BY T HE ST AT E BOARD OF EQUALIZATION
                             AND SUBJECT T O LOCAL TAXATION, BY COMPANY, 2000-01 – Concluded
                                                   (In thousands of dollars)
                                                      Name of company                                                                                       Assessed v alue
                                                                 1                                                                                                   2
                                                                        c
                                  RAILCAR MAINTENANCE FACILITY COMPANIES
 General American Transportation Corporation . .........................................................................                                            $11,770
 TTX Compa ny .....................................................................................................................                                  10,694
 Union Tank Car Company ......................................................................................................                                          212
    Total f or car companies ......................................................................................................                                 $22,676

                                             RAILROAD COMPANIES
 Alameda Belt Line ................................................................................................................                                   $8,972
 Almanor Railroad Company ...................................................................................................                                            194
 Amador Central Railroad .......................................................................................................                                         122
 Arizon a and Calif ornia Railroad Company, L.P. .........................................................................                                            4,362
 The Burli ngton Northern and Santa Fe Railway Company ...........................................................                                                  560,948
 Calif ornia Northern Railroad ...................................................................................................                                    1,744
 Calif ornia Western Railroad, Inc. .............................................................................................                                        1,474
 Central Calif ornia Traction Company .......................................................................................                                            4,563
 Central Oregon and Pacif ic Railroad ........................................................................................                                           2,543
 Lake County Railroad ............................................................................................................                                       227
 McCloud Railway Company ...................................................................................................                                           1,922
 Modesto and Empire Traction Company ..................................................................................                                               16,802
 Napa Valley Wine Train, Inc. ..................................................................................................                                         8,362
 Oakland Termin al Railway .....................................................................................................                                         5,507
 Pacif ic Harbor Lines ..............................................................................................................                                    2,585
 Parr Termina l Railroad ..........................................................................................................                                        393
 San Diego and Arizona Eastern Railway Company ....................................................................                                                        777
 San Diego and Imperial Valley Railroad Company, Inc. ..............................................................                                                     2,566
 San Joaquin Valley Railroad Company ....................................................................................                                                9,033
 Santa Cruz Big Tre es and Pacif ic Railway Company ..................................................................                                                     592
 Santa Maria Val ley Railroad Company .....................................................................................                                              1,896
 Sierra Railroad Company .......................................................................................................                                         998
 Stockton Terminal and Eastern Railroad ..................................................................................                                             7,888
 Trona Rail way Company .......................................................................................................                                       10,993
 Tulare Va lley Railroad ...........................................................................................................                                  1,816
 Union Pacif ic Railroad Company .............................................................................................                                    1,020,000
 Ventura County Railroad .......................................................................................................                                      1,942
 West Isle Line, Inc. ...............................................................................................................                                  127
 Y olo Shortline Railroad Company ...........................................................................................                                          486
 Y reka Western Railroad Company ..........................................................................................                                            781
    Total f or railroad companies ................................................................................................                              $1,680,615

c. Property at fixed locati ons which is not s ubjec t to the private r ailroad c ar tax. Excludes the val ue of private railroad c ars operated on the railroads, for which s ee T able 17A.

				
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