| STATE BOARD OF EQUALIZATION-VALUATION DIVISION | ||||
| Board-Adopted Values - Lien Date 2000 | ||||
| Item | SBE | 2000 Board-Adopted | ||
| No. | No. | Assessee Name | Value | Penalty |
| 1 | 101 | Southern California Water Company | 334,900,000 | - |
| 2 | 103 | Anza Electric Cooperative, Inc. | 11,400,000 | - |
| 3 | 106 | Pacificorp | 165,200,000 | - |
| 4 | 135 | Pacific Gas & Electric Company | 13,997,700,000 | - |
| 5 | 141 | San Diego Gas & Electric Company | 2,143,000,000 | - |
| 6 | 146 | Sierra Pacific Power Company | 201,200,000 | - |
| 7 | 148 | Southern California Edison Co. | 8,965,400,000 | - |
| 8 | 149 | Southern California Gas Company | 2,765,600,000 | - |
| 9 | 152 | Southwest Gas Corporation | 100,900,000 | - |
| 10 | 160 | Valley Electric Association, Inc. | 49,400 | - |
| 11 | 173 | Surprise Valley Electrification Corp | 12,600,000 | - |
| 12 | 176 | Plumas-Sierra Rural Electric Cooperative | 21,900,000 | - |
| 13 | 184 | Avista Corporation | 10,400,000 | - |
| 14 | 185 | Mountain Utilities | 2,850,000 | - |
| 15 | 187 | Mojave Pipeline Company | 124,700,000 | - |
| 16 | 188 | Kern River Gas Transmission Company | 152,000,000 | - |
| 17 | 189 | Standard Pacific Gas Line Incorporated | 21,100,000 | - |
| 18 | 190 | Tuscarora Gas Transmission Company | 73,700,000 | - |
| 19 | 191 | Arizona Public Service Company | 3,260,000 | - |
| 20 | 192 | Alpine Natural Gas Operating No. One LLC | 352,000 | - |
| 21 | 193 | Arizona Electric Power Cooperative, Inc. | 177,000 | 17,700 |
| 22 | 194 | West Coast Gas Company, Inc. | 431,000 | - |
| 23 | 195 | Wild Goose Storage, Inc. | 44,400,000 | - |
| 24 | 196 | Questar Line 90 Company | 19,100,000 | - |
| 25 | 201 | GTE California Incorporated | 3,963,128,000 | - |
| 26 | 202 | Telephone Utilities of Eastern Oregon Inc | 219,000 | - |
| 27 | 205 | The Ponderosa Telephone Company | 27,500,000 | - |
| 28 | 209 | Pinnacles Telephone Company | 1,040,000 | - |
| 29 | 210 | Calaveras Telephone Company | 6,710,000 | 671,000 |
| 30 | 228 | Ducor Telephone Company | 6,880,000 | - |
| 31 | 229 | Evans Telephone Company | 6,910,000 | - |
| 32 | 235 | Foresthill Telephone Company | 4,220,000 | - |
| 33 | 239 | Hornitos Telephone Company | 1,460,000 | - |
| 34 | 240 | Happy Valley Telephone Company | 4,810,000 | - |
| 35 | 246 | Kerman Telephone Company | 4,930,000 | - |
| 36 | 270 | Citizens Telecom. Co. Of The Golden State | 21,200,000 | - |
| 37 | 279 | Pacific Bell | 12,908,457,528 | - |
| 38 | 284 | Citizens Telecommunications Company of California | 191,800,000 | - |
| 39 | 286 | Sierra Telephone Company, Inc. | 48,400,000 | - |
| 40 | 294 | Roseville Telephone Company | 183,586,363 | - |
| 41 | 301 | The Siskiyou Telephone Company | 15,300,000 | - |
| 42 | 311 | Citizens Telecomm. Co. of Tuolumne | 10,400,000 | - |
| 43 | 320 | GTE West Coast Incorporated | 18,400,000 | - |
| 44 | 327 | The Volcano Telephone Company | 28,100,000 | - |
| 45 | 328 | Cal-Ore Telephone Co. | 5,030,000 | - |
| 46 | 330 | Winterhaven Telephone Company | 2,570,000 | - |
| 47 | 400 | Standard Gas Company | 709,000 | - |
| 48 | 402 | CALNEV Pipe Line Company | 71,300,000 | - |
| 49 | 406 | Calpine Pittsburg, Inc. | 8,690,000 | - |
| 50 | 407 | Exxon Mobil Corporation | 1,390,000 | - |
| 51 | 409 | West Coast Pipe Lines | 152,700,000 | - |
| 52 | 410 | Homestake Mining Company of California | 4,810,000 | - |
| 53 | 412 | Kings County Canal Company | 704,000 | - |
| 54 | 428 | Aera Energy LLC | 12,600,000 | 1,260,000 |
| 55 | 429 | Chevron U.S.A., Inc. | 34,400,000 | - |
| 56 | 432 | Equilon Enterprises LLC | 128,600,000 | - |
| 57 | 435 | Natomas Central Mutual Water Company | 131,000 | - |
| 58 | 438 | San Luis Canal Company | 4,940,000 | - |
| 59 | 461 | SFPP, L.P. | 340,200,000 | - |
| 60 | 462 | ARCO Pipeline Company | 2,950,000 | - |
| 61 | 464 | Ventura Pipeline System | 2,060,000 | - |
| 62 | 465 | All American Pipeline L.P. | 88,600,000 | - |
| 63 | 467 | Tosco Corporation | 859,000 | - |
| 64 | 468 | Equilon California Pipeline Company LLC | 32,400,000 | - |
| 65 | 469 | San Ardo Pipeline Company | 10,700,000 | - |
| 66 | 475 | IMC Chemicals, Inc. | 1,650,000 | - |
| 67 | 476 | Texaco Exploration & Production, Inc. | 7,450,000 | - |
| 68 | 477 | Union Island Pipeline Company | 3,730,000 | - |
| 69 | 478 | California Gas Gathering, Inc. | 235,000 | - |
| 70 | 479 | Chevron Pipeline Company | 26,400,000 | 2,640,000 |
| 71 | 480 | Unocap | 54,300,000 | - |
| 72 | 483 | Mobil Pacific Pipeline Company | 2,340,000 | - |
| 73 | 484 | Calpine Pipeline Corporation | 4,730,000 | - |
| 74 | 486 | Pacific Pipeline LLP | 299,600,000 | - |
| 75 | 800 | Alameda Belt Line | 4,380,000 | - |
| 76 | 801 | Amador Central Railroad | 160,000 | - |
| 77 | 802 | Central Oregon & Pacific Railroad | 3,340,000 | - |
| 78 | 804 | The Burlington Northern and Santa Fe Railway Company | 646,500,000 | - |
| 79 | 808 | West Isle Line, Inc. | 139,000 | - |
| 80 | 810 | California Northern Railroad | 2,290,000 | - |
| 81 | 812 | Ventura County Railroad | 2,550,000 | - |
| 82 | 813 | Pacific Harbor Lines | 4,020,000 | - |
| 83 | 815 | California Western Railroad, Inc. | 1,760,000 | 176,000 |
| 84 | 817 | Tulare Valley Railroad | 146,000 | - |
| 85 | 818 | Central California Traction Company | 4,930,000 | - |
| 86 | 834 | Lake County Railroad | 271,000 | 27,100 |
| 87 | 839 | Oakland Terminal Railway | 664,000 | - |
| 88 | 843 | Union Pacific Railroad Company | 669,300,000 | - |
| 89 | 850 | Modesto & Empire Traction Company | 22,000,000 | |
| 90 | 857 | Parr Terminal Railroad | 516,000 | |
| 91 | 865 | San Diego & Imperial Valley Railroad Co. Inc. | 3,370,000 | - |
| 92 | 869 | Santa Maria Valley Railroad Co. | 1,510,000 | - |
| 93 | 871 | Sierra Railroad Company | 682,000 | - |
| 94 | 878 | Stockton Terminal and Eastern Railroad | 9,920,000 | - |
| 95 | 882 | Trona Railway Co. | 14,300,000 | |
| 96 | 883 | McCloud Railway Company | 1,610,000 | - |
| 97 | 889 | Yreka Western Railroad Co. | 415,000 | - |
| 98 | 892 | Almanor Railroad Company | 255,000 | - |
| 99 | 894 | Napa Valley Wine Train, Inc. | 9,820,000 | - |
| 100 | 896 | Santa Cruz Big Trees & Pacific Railway Co. | 778,000 | - |
| 101 | 897 | San Joaquin Valley Railroad Company | 3,360,000 | - |
| 102 | 898 | Yolo Shortline Railroad Company | 490,000 | - |
| 103 | 899 | Arizona & California Railroad Company L. P. | 4,900,000 | - |
| 104 | 2000 | GST Pacific Lightwave Inc. | 53,300,000 | - |
| 105 | 2014 | Sprint Communications Company, L.P. | 573,200,000 | - |
| 106 | 2019 | Western States Microwave Transmission Company | 1,870,000 | - |
| 107 | 2022 | GST Call America, Inc. | 951,000 | - |
| 108 | 2035 | Cable & Wireless USA, Inc. | 15,000,000 | - |
| 109 | 2038 | GTE Airfone Incorporated | 8,870,000 | - |
| 110 | 2041 | Priority 1 + Long Distance | 5,900 | 590 |
| 111 | 2043 | Pac-West Telecomm, Inc. | 55,500,000 | - |
| 112 | 2054 | Spacenet, Inc. | 1,710,000 | - |
| 113 | 2063 | Extelcom, Inc. dba Express Tel | 3,620,000 | - |
| 114 | 2096 | GTE Railfone/Amtrak Venture | 20,700 | - |
| 115 | 2097 | GST Telecom California, Inc. | 254,900,000 | - |
| 116 | 2099 | Smart City Networks, L.P. | 192,000 | 19,200 |
| 117 | 2100 | Preferred Long Distance | 4,800 | - |
| 118 | 2101 | Specialized Telecom Services, Inc. | 264,000 | 26,400 |
| 119 | 2131 | Bay Area Teleport, Inc. | 110,100,000 | - |
| 120 | 2207 | Global Crossing Telecommunications, Inc. | 44,100,000 | - |
| 121 | 2213 | COMSAT Corporation | 16,600,000 | - |
| 122 | 2214 | COMSAT General Corporation | 314,000 | - |
| 123 | 2274 | MCI WorldCom Network Services, Inc. | 1,027,000,000 | - |
| 124 | 2275 | G.E. American Communications, Inc. | 1,490,000 | 149,000 |
| 125 | 2293 | Western Tele-Communications, Inc. | 4,960,000 | - |
| 126 | 2310 | AT&T Communications | 2,002,900,000 | |
| 127 | 2322 | Worldcom International Data Services, Inc. | 19,200,000 | - |
| 128 | 2329 | Intellicall Operator Services, Inc. | 21,600 | 2,160 |
| 129 | 2351 | Global Crossing Bandwidth, Inc. | 1,290,000 | - |
| 130 | 2368 | Globe Wireless Inc. | 3,710,000 | - |
| 131 | 2372 | MCI Metro Access Transmission Services, LLC | 686,700,000 | - |
| 132 | 2376 | Working Assets Funding Service, Inc. | 1,020,000 | - |
| 133 | 2388 | GTE Telecom Incorporated | 10,500,000 | - |
| 134 | 2391 | ACN Communications | 490,000 | - |
| 135 | 2401 | Communication Service of America, Inc. | 2,200 | - |
| 136 | 2402 | Netmoves Corporation | 3,100 | 310 |
| 137 | 2403 | Economy Telephone, Inc. | 11,600 | - |
| 138 | 2405 | Fiber Communications of Northern California | 488,000 | - |
| 139 | 2410 | L.D.C. Consultants, Inc. | 47,600 | 4,760 |
| 140 | 2412 | Saladin Westco, Inc. | 339,000 | 33,900 |
| 141 | 2415 | Incomnet Communications Corp. | 9,590,000 | - |
| 142 | 2416 | NOS Communications, Inc. | 4,600,000 | - |
| 143 | 2418 | One Call Communications, Inc. | 26,300 | - |
| 144 | 2423 | National Brands, Inc. dba Sharenet Communications Company | 2,200 | - |
| 145 | 2425 | Teltrust, Inc. | 2,541,500 | 254,150 |
| 146 | 2428 | U.S. Wats, Inc. | 279,000 | 27,900 |
| 147 | 2430 | Electric Lightwave, Inc. | 78,000,000 | 7,800,000 |
| 148 | 2431 | Peoples Telephone Company | 503,000 | 50,300 |
| 149 | 2432 | Claircom Communications Group Inc. | 8,080,000 | - |
| 150 | 2433 | ICG Telecom of San Diego, L.P. | 37,700,000 | - |
| 151 | 2436 | Communication Telesystems Int'l, Inc. | 17,300,000 | - |
| 152 | 2437 | Dialink Corporation | 26,600 | - |
| 153 | 2443 | National Comtel Network, Inc. | 17,600 | - |
| 154 | 2445 | CEO Telecommunications, Inc. | 721,000 | - |
| 155 | 2447 | RSL COM USA, Inc. | 18,600,000 | - |
| 156 | 2448 | RhondaCom, Inc | 6,200 | - |
| 157 | 2462 | ICG Telecom Group, Inc. | 181,000,000 | - |
| 158 | 2463 | Qwest Communications Corporation | 223,000,000 | - |
| 159 | 2467 | LCI International Telecom Corp. | 59,800,000 | - |
| 160 | 2472 | Shared Technologies Fairchild Telecom, Inc. | 3,170,000 | - |
| 161 | 2475 | Vartec Telecom, Inc | 4,720,000 | - |
| 162 | 2502 | Bay Area Cellular Telephone Co. | 266,704,616 | - |
| 163 | 2511 | My Store, Inc. | 1,400 | 140 |
| 164 | 2512 | Airtouch Cellular - San Diego | 117,900,000 | - |
| 165 | 2513 | Sacramento Valley Limited Partnership | 214,000,000 | - |
| 166 | 2532 | Los Angeles SMSA, Ltd. | 695,800,000 | |