Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Adams AT&T Communications 674,844 622,206 1,333,731 1,333,731 2,008,575 1,955,937 AT&T Wireless Service of Wa Inc 1,563,091 1,563,091 1,563,091 1,563,091 Avista Corp - Gas 17,012 15,685 1,957,074 1,957,074 1,974,086 1,972,759 Avista Corporation - Electric 1,518,509 1,400,065 18,762,528 18,762,528 20,281,037 20,162,593 BNSF - Tax Dept 22,592,355 20,830,151 6,612,293 6,612,293 29,204,648 27,442,444 Big Bend Elec Coop Inc 971,203 895,449 4,831,818 4,831,818 5,803,021 5,727,267 Cascade Natural Gas Corp 87,154 80,356 1,860,758 1,860,758 1,947,912 1,941,114 Century Tel of WA, Inc (T141) 232,628 214,483 11,706,679 11,706,679 11,939,307 11,921,162 Chevron Pipe Line Co 17,602 16,229 594,409 594,409 612,011 610,638 Columbia Basin Railroad Co Inc 849,183 849,183 849,183 849,183 Eastern Sub RSA Ltd Partnership 573,300 528,583 2,558,855 2,558,855 3,132,155 3,087,438 Inland Power & Light Co 296,527 296,527 296,527 296,527 MCI Worldcom Network Services Inc 9,289 9,289 9,289 9,289 Nextel West Corp 177,175 177,175 177,175 177,175 Northwest Pipeline Corp 4,677 4,312 13,799,475 13,799,475 13,804,152 13,803,787 Palouse River & Coulee City Railroad 29,804 27,479 5,208 5,208 35,012 32,687 Pioneer Telephone Co 15,620 15,620 15,620 15,620 Puget Sound Energy/Elec 167,825 167,825 167,825 167,825 Spacenet Inc 1,192 1,192 1,192 1,192 Sprint Corp 2,697,362 2,697,362 2,697,362 2,697,362 TW Wireless LLC 449,817 449,817 449,817 449,817 Touch America Inc 4,676,030 4,676,030 4,676,030 4,676,030 US West Communications Inc 633,132 583,748 3,397,078 3,397,078 4,030,210 3,980,826 Ubiquitel Inc 913,867 913,867 913,867 913,867 Union Pacific Railroad Co 10,302,057 9,498,497 1,593,620 1,593,620 11,895,677 11,092,117 VoiceStream PV/SS PCS LP 529,702 529,702 529,702 529,702 Yellowstone Pipeline Co 44,818 44,818 44,818 44,818 Private Car Companies 10,195,464 10,195,466 10,195,464 10,195,466 TOTALS 37,654,277 34,717,243 91,600,485 91,600,490 129,254,761 126,317,733

Asotin AT&T Communications 2,189,248 2,003,162 369,321 314,292 2,558,569 2,317,454 Asotin Telephone Co 383,156 350,588 2,518,844 2,143,536 2,902,000 2,494,124 Avista Communications Inc 40,466 34,437 40,466 34,437 Avista Corp - Gas 3,128 2,862 4,560,290 3,880,807 4,563,418 3,883,669 Avista Corporation - Electric 1,841,672 1,685,130 17,498,950 14,891,606 19,340,622 16,576,736 BMCT Equipment Co LLC 275,989 234,866 275,989 234,866 Clearwater Power Co 1,462,751 1,244,801 1,462,751 1,244,801 Federal Express Corp 4,785 4,072 4,785 4,072 Ferry Equipment Co LLC 271,601 231,133 271,601 231,133 Inland Power & Light Co 6,601 5,617 6,601 5,617 PacifiCorp 288,977 245,920 288,977 245,920 PhoneTel Technologies Inc 1,932 1,644 1,932 1,644 Spacenet Inc 2,384 2,028 2,384 2,028 Touch America Inc 1,117,092 950,646 1,117,092 950,646 US West Communications Inc 4,070,900 3,464,336 4,070,900 3,464,336 Ubiquitel Inc 810,624 689,841 810,624 689,841 TOTALS 4,417,204 4,041,742 33,301,505 28,339,582 37,718,709 32,381,324

Benton AT&T Communications 70,000 63,140 2,714,681 2,524,653 2,784,681 2,587,793 AT&T Wireless Service of Wa Inc 2,659,679 2,473,502 2,659,679 2,473,502 Ameriflight Inc 369,949 344,053 369,949 344,053 Avista Corporation - Electric 50,880 47,318 50,880 47,318 BNSF - Tax Dept 34,132,533 30,787,545 9,930,420 9,235,291 44,062,953 40,022,836 Benton Rural Electric Assoc Inc 1,480,904 1,335,775 20,245,721 18,828,520 21,726,625 20,164,295 Cable & Wireless Inc 110,575 102,835 110,575 102,835 Cascade Natural Gas Corp 1,115,022 1,005,750 13,566,194 12,616,561 14,681,216 13,622,311 Dynegy Connect LP 170,350 158,426 170,350 158,426

1 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Benton (cont') Electric Lightwave Inc 330,238 307,121 330,238 307,121 Federal Express Corp 55,286 51,416 55,286 51,416 Ferry Equipment Co LLC 342,739 318,747 342,739 318,747 France Telecom Long Distance USA, LLC 82,664 76,878 82,664 76,878 Genuity Solutions Inc 663,278 616,849 663,278 616,849 Level 3 Communications 736,368 664,204 4,105,085 3,817,729 4,841,453 4,481,933 MCI Worldcom Network Services Inc 1,718,231 1,597,955 1,718,231 1,597,955 Mid-Alantic Freight Inc 311,000 289,230 311,000 289,230 Nextel West Corp 888,630 826,426 888,630 826,426 Northwest Microwave 407,568 379,038 407,568 379,038 Northwest Open Access Network 744,729 692,598 744,729 692,598 Northwest Pipeline Corp 1,011,700 912,553 32,123,971 29,875,293 33,135,671 30,787,846 PG & E Gas Transmission Northwest 112,334 104,471 112,334 104,471 PacifiCorp 62,300 56,195 1,078,080 1,002,614 1,140,380 1,058,809 PhoneTel Technologies Inc 10,651 9,906 10,651 9,906 Spacenet Inc 29,251 27,203 29,251 27,203 Sprint Corp 17,186 15,983 17,186 15,983 Sprint Corp-United Telephone NW 415,121 374,439 6,841,364 6,362,468 7,256,485 6,736,907 Summit Wireless LLC 40,267 37,448 40,267 37,448 TW Wireless LLC 1,679,370 1,561,815 1,679,370 1,561,815 Touch America Inc 904,815 841,478 904,815 841,478 US West Communications Inc 12,709 11,464 1,503,794 1,398,529 1,516,503 1,409,993 USCOC of Richland 25,000 22,550 5,205,678 4,841,281 5,230,678 4,863,831 Union Pacific Railroad Co 1,772,107 1,598,440 382,428 355,658 2,154,535 1,954,098 Northwest Inc 13,372,689 12,062,165 69,671,750 64,794,728 83,044,439 76,856,893 VoiceStream PV/SS PCS LP 393,750 366,188 393,750 366,188 Private Car Companies 9,032,544 8,400,267 9,032,544 8,400,267 TOTALS 54,206,453 48,894,220 188,495,134 175,300,476 242,701,586 224,194,696

Chelan AT&T Communications 975 901 975 901 AT&T Wireless Service of Wa Inc 209,991 194,032 209,991 194,032 Avista Corporation - Electric 3,613 3,339 3,613 3,339 BNSF - Tax Dept 22,710,740 19,190,575 6,872,767 6,350,436 29,583,506 25,541,011 Cascade & Columbia River Railroad 3,667,351 3,098,912 111,030 102,592 3,778,382 3,201,504 Cascade Natural Gas Corp 967,052 817,159 4,108,818 3,796,548 5,075,870 4,613,707 Electric Lightwave Inc 19,848 18,339 19,848 18,339 Federal Express Corp 237,138 219,116 237,138 219,116 Ferry Equipment Co LLC 1,338,986 1,237,223 1,338,986 1,237,223 MCI Worldcom Network Services Inc 4,114 3,802 4,114 3,802 Northwest Microwave 200,621 185,374 200,621 185,374 Northwest Pipeline Corp 38,154 32,240 10,038,167 9,275,266 10,076,321 9,307,506 Puget Sound Energy/Elec 592,868 547,810 592,868 547,810 Spacenet Inc 8,430 7,789 8,430 7,789 Sprint Corp 3,006,171 2,777,702 3,006,171 2,777,702 Summit Wireless LLC 229,233 211,811 229,233 211,811 TW Wireless LLC 980,933 906,382 980,933 906,382 US West Communications Inc 23,943 22,123 23,943 22,123 Verizon Northwest Inc 9,752,173 8,240,586 46,516,947 42,981,659 56,269,120 51,222,245 Verizon Wireless (VAW) LLC - WA 6,600,461 6,098,826 6,600,461 6,098,826 VoiceStream PV/SS PCS LP 336,016 310,479 336,016 310,479 Private Car Companies 8,767,137 8,100,834 8,767,137 8,100,834 TOTALS 37,135,470 31,379,472 90,208,209 83,352,383 127,343,678 114,731,855

Clallam ACS Long Distance Inc 176,750 171,977 176,750 171,977 AT&T Communications 187,727 182,659 187,727 182,659 AT&T Wireless Service of Wa Inc 899,040 874,766 899,040 874,766 Casino Express 46,561 45,304 46,561 45,304

2 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Clallam (cont') Century Tel of WA, Inc (T141) 1,098,013 980,526 8,867,282 8,627,865 9,965,295 9,608,391 Empire Airlines Inc 1,260 1,226 1,260 1,226 Federal Express Corp 284,132 276,460 284,132 276,460 General Communications Inc 331,769 322,811 331,769 322,811 Horizon Air Industries Inc 1,591,191 1,548,229 1,591,191 1,548,229 MCI Worldcom Network Services Inc 4,923 4,790 4,923 4,790 Mountain High Aviation 213,997 208,219 213,997 208,219 Nextel West Corp 168,688 164,133 168,688 164,133 Northwest Open Access Network 277,838 270,336 277,838 270,336 PhoneTel Technologies Inc 741 721 741 721 Seattle SMSA LTD Partnership 4,286,988 4,171,239 4,286,988 4,171,239 Spacenet Inc 4,767 4,638 4,767 4,638 Sprint Corp-United Telephone NW 8,252 8,029 8,252 8,029 Sprint Spectrum LP 1,475,955 1,436,104 1,475,955 1,436,104 US West Communications Inc 2,670,334 2,384,608 26,486,676 25,771,536 29,157,010 28,156,144 VoiceStream PV/SS PCS LP 1,317,330 1,281,763 1,317,330 1,281,763 TOTALS 3,768,347 3,365,134 46,631,867 45,372,805 50,400,214 48,737,939

Clark 360networks Inc 223,680 216,523 223,680 216,523 AT&T Broadband Phone of WA, LLC 14,706,447 14,235,840 14,706,447 14,235,840 AT&T Communications 134,226 128,052 504,666 488,517 638,892 616,569 AT&T Wireless Services of OR 100,000 95,400 4,495,267 4,351,419 4,595,267 4,446,819 BNSF - Tax Dept 21,455,254 20,468,312 6,216,582 6,017,651 27,671,835 26,485,963 Cable & Wireless Inc 55,089 53,326 55,089 53,326 Cascade Natural Gas Corp 8,696 8,418 8,696 8,418 Century Tel of WA, Inc (T141) 167,481 159,777 3,380,244 3,272,076 3,547,725 3,431,853 Covad Communications Company 172,159 166,650 172,159 166,650 Dynegy Connect LP 37,258 36,066 37,258 36,066 Electric Lightwave Inc 7,011,833 6,689,289 75,043,654 72,642,257 82,055,487 79,331,546 Enron Broadband Services 1,364 1,321 1,364 1,321 Federal Express Corp 159,260 154,164 159,260 154,164 France Telecom Long Distance USA, LLC 19,711 19,080 19,711 19,080 Genuity Solutions Inc 758 734 758 734 Global Crossing NA Networks Inc 150,735 145,912 150,735 145,912 Global Crossing Telecomm Inc 2,342 2,267 2,342 2,267 Integra Telecom of Washington 1,002,567 970,485 1,002,567 970,485 Level 3 Communications 3,532,406 3,419,369 3,532,406 3,419,369 Lewis River Telephone Co Inc 703,647 671,279 7,622,049 7,378,143 8,325,696 8,049,422 MCI International Inc 4,821,658 4,667,365 4,821,658 4,667,365 MCI Worldcom 4,335,448 4,196,714 4,335,448 4,196,714 MCI Worldcom Network Services Inc 33,524 31,982 1,351,389 1,308,145 1,384,913 1,340,127 McLeod USA Network Svcs Inc 38,757 37,517 38,757 37,517 McLeod USA Telecommunications Services, 20,252 19,603 20,252 19,603 Nextel West Corp 2,243,830 2,172,028 2,243,830 2,172,028 Northwest Natural Gas Co 2,334,577 2,227,186 72,574,494 70,252,110 74,909,071 72,479,296 Northwest Open Access Network 997,030 965,125 997,030 965,125 Northwest Pipeline Corp 4,538,175 4,329,419 25,712,312 24,889,518 30,250,487 29,218,937 Olympic Pipeline Co 444,333 423,894 2,360,428 2,284,894 2,804,761 2,708,788 PG & E Gas Transmission Northwest 49,070 47,499 49,070 47,499 PacifiCorp 15,421,924 14,712,515 41,164,914 39,847,637 56,586,838 54,560,152 PhoneTel Technologies Inc 17,705 17,139 17,705 17,139 Puget Sound Energy/Elec 7,394 7,158 7,394 7,158 Qwest Communications Corp 360,303 348,773 360,303 348,773 Qwest Wireless LLC 6,065,220 5,871,133 6,065,220 5,871,133 Seattle SMSA LTD Partnership 2,267 2,195 2,267 2,195 Spacenet Inc 20,260 19,612 20,260 19,612 Sprint Corp 207,345 200,710 207,345 200,710 Sprint Spectrum LP 5,106,842 4,943,423 5,106,842 4,943,423 Time Warner on behalf of GST Comm 3,901,400 3,721,936 1,774,833 1,718,038 5,676,233 5,439,974

3 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Clark (cont') US West Communications Inc 7,760,901 7,403,900 118,024,204 114,247,430 125,785,105 121,651,330 Union Pacific Railroad Co 118,911 113,441 1,349,346 1,306,167 1,468,257 1,419,608 Verizon Northwest Inc 1,300,267 1,240,455 15,949,529 15,439,144 17,249,796 16,679,599 Verizon Wireless (VAW) LLC - OR 8,225,041 7,961,840 8,225,041 7,961,840 VoiceStream PCS 1 LLC 4,082,837 3,952,187 4,082,837 3,952,187 Williams Network Company 257,677 249,431 257,677 249,431 Private Car Companies 2,802,858 2,713,169 2,802,858 2,713,169 TOTALS 65,426,453 62,416,837 437,258,178 423,265,922 502,684,631 485,682,759

Columbia AT&T Communications 767,094 704,959 767,094 704,959 BMCT Equipment Co LLC 392,014 360,261 392,014 360,261 BNSF - Tax Dept 73,817 67,837 73,817 67,837 Century Tel of WA, Inc (T141) 57,887 57,887 815,003 748,988 872,890 806,875 Columbia Rural Electric Assoc Inc 1,800,415 1,800,415 2,807,401 2,580,002 4,607,816 4,380,417 Inland Power & Light Co 31,861 29,280 31,861 29,280 Inland Telephone Co 11,587 10,649 11,587 10,649 PG & E Gas Transmission Northwest 32,657 32,657 4,204,952 3,864,351 4,237,609 3,897,008 PacifiCorp 16,015 16,015 4,298,758 3,950,559 4,314,773 3,966,574 Palouse River & Coulee City Railroad 102,543 102,543 17,918 16,467 120,461 119,010 Qwest Wireless LLC 696,761 640,323 696,761 640,323 Spacenet Inc 1,192 1,095 1,192 1,095 US West Communications Inc 216,293 216,293 1,838,837 1,689,891 2,055,130 1,906,184 Union Pacific Railroad Co 475,420 475,420 86,371 79,375 561,790 554,795 Washington RSA #8 Ltd Partnership 496,756 456,519 496,756 456,519 Private Car Companies 763,315 701,488 763,315 701,488 TOTALS 2,701,229 2,701,230 17,303,636 15,902,044 20,004,865 18,603,274

Cowlitz 360networks Inc 2,415,065 2,364,349 2,415,065 2,364,349 AT&T Communications 10,000 9,550 1,259,882 1,233,424 1,269,882 1,242,974 AT&T Wireless Service of Wa Inc 1,364,993 1,336,328 1,364,993 1,336,328 AT&T Wireless Services of OR 87,467 85,631 87,467 85,631 BNSF - Tax Dept 22,412,701 21,404,130 6,589,574 6,451,193 29,002,275 27,855,323 Cable & Wireless Inc 116,445 113,999 116,445 113,999 Cascade Natural Gas Corp 280,945 268,302 8,451,086 8,273,613 8,732,031 8,541,915 Dynegy Connect LP 174,377 170,715 174,377 170,715 Electric Lightwave Inc 323,294 316,504 323,294 316,504 Enron Broadband Services 28,278 27,684 28,278 27,684 Federal Express Corp 32,283 31,605 32,283 31,605 France Telecom Long Distance USA, LLC 43,128 42,222 43,128 42,222 Genuity Solutions Inc 431,766 422,699 431,766 422,699 Global Crossing NA Networks Inc 381,010 373,009 381,010 373,009 Kelso Beaver Pipeline-PGE/KB/B-R 68,130 65,064 11,364,870 11,126,208 11,433,000 11,191,272 Level 3 Communications 875,363 835,972 7,574,745 7,415,675 8,450,108 8,251,647 Lewis River Telephone Co Inc 36,434 34,794 524,870 513,848 561,304 548,642 MCI Worldcom Network Services Inc 805,172 788,263 805,172 788,263 McDaniel Cellular Telephone Co 4,668,644 4,570,602 4,668,644 4,570,602 McLeod USA Network Svcs Inc 16,388 16,044 16,388 16,044 Metromedia Fiber Network Services 62,581 61,267 62,581 61,267 Nextel West Corp 525,670 514,631 525,670 514,631 Northwest Open Access Network 219,273 214,668 219,273 214,668 Northwest Pipeline Corp 180,039 171,937 19,462,732 19,054,015 19,642,771 19,225,952 Olympic Pipeline Co 4,695,087 4,596,490 4,695,087 4,596,490 PacifiCorp 16,400,527 15,662,503 23,080,556 22,595,864 39,481,083 38,258,367 PhoneTel Technologies Inc 7,102 6,952 7,102 6,952 Qwest Communications Corp 2,096,522 2,052,495 2,096,522 2,052,495 Qwest Wireless LLC 2,451,756 2,400,269 2,451,756 2,400,269 Spacenet Inc 3,575 3,500 3,575 3,500

4 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Cowlitz (cont') Sprint Corp 1,988,783 1,947,018 1,988,783 1,947,018 Sprint Spectrum LP 2,222,545 2,175,871 2,222,545 2,175,871 Time Warner on behalf of GST Comm 5,779,088 5,657,727 5,779,088 5,657,727 Touch America Inc 53,548 52,423 53,548 52,423 US West Communications Inc 3,084,576 2,945,770 32,168,126 31,492,595 35,252,702 34,438,365 Union Pacific Railroad Co 2,137,373 2,041,191 3,305,672 3,236,253 5,443,045 5,277,444 Verizon Northwest Inc 372,330 355,575 4,089,186 4,003,313 4,461,516 4,358,888 Verizon Wireless (VAW) LLC - OR 793,628 776,962 793,628 776,962 VoiceStream PCS 1 LLC 602,630 589,975 602,630 589,975 Williams Network Company 760,071 744,110 760,071 744,110 Private Car Companies 3,016,827 2,953,476 3,016,827 2,953,476 TOTALS 45,858,418 43,794,788 154,038,293 150,803,489 199,896,711 194,598,277

Douglas Ameriflight Inc 5,643 5,581 5,643 5,581 Avista Corporation - Electric 20,350 19,292 689,516 681,931 709,866 701,223 BNSF - Tax Dept 4,951,652 4,694,166 1,434,723 1,418,941 6,386,376 6,113,107 Cascade Natural Gas Corp 800 758 1,502,997 1,486,464 1,503,797 1,487,222 DHL Airways Inc 18,737 18,531 18,737 18,531 Electric Lightwave Inc 408,751 404,255 408,751 404,255 Empire Airlines Inc 1,788 1,768 1,788 1,768 Executive Flight Inc 4,878,197 4,824,536 4,878,197 4,824,536 Federal Express Corp 61,755 61,075 61,755 61,075 Ferry Equipment Co LLC 376,349 372,209 376,349 372,209 Horizon Air Industries Inc 3,437,523 3,399,711 3,437,523 3,399,711 MCI Worldcom Network Services Inc 3,098 3,064 3,098 3,064 Nespelem Valley Electric Coop Inc 6,000 5,688 76,424 75,583 82,424 81,271 Northwest Open Access Network 2,902,440 2,870,513 2,902,440 2,870,513 Puget Sound Energy/Elec 393,613 389,283 393,613 389,283 Spacenet Inc 1,192 1,179 1,192 1,179 Sprint Corp 164,721 156,156 3,845,941 3,803,636 4,010,662 3,959,792 Touch America Inc 1,117,092 1,104,804 1,117,092 1,104,804 US West Communications Inc 354,144 335,729 1,174,576 1,161,655 1,528,720 1,497,384 Verizon Northwest Inc 2,203,520 2,088,937 17,806,860 17,610,984 20,010,380 19,699,921 Verizon Wireless (VAW) LLC - WA 1,154,386 1,141,688 1,154,386 1,141,688 VoiceStream PV/SS PCS LP 625,619 618,737 625,619 618,737 Private Car Companies 957,522 946,990 957,522 946,990 TOTALS 7,701,187 7,300,726 42,874,742 42,403,118 50,575,929 49,703,844

Ferry Avista Corporation - Electric 11,815,885 11,284,171 11,815,885 11,284,171 BNSF - Tax Dept 3,790,504 3,790,504 1,104,690 1,054,979 4,895,194 4,845,483 Century Tel of WA, Inc (T141) 2,337,386 2,232,204 2,337,386 2,232,204 Ferry Equipment Co LLC 395,482 377,685 395,482 377,685 US West Communications Inc 171,535 171,535 194,931 186,159 366,466 357,694 Verizon Northwest Inc 329,606 329,606 4,391,707 4,194,080 4,721,313 4,523,686 Verizon Wireless (VAW) LLC - WA 306,041 292,269 306,041 292,269 Private Car Companies 3,632,831 3,469,355 3,632,831 3,469,355 TOTALS 4,291,645 4,291,645 24,178,953 23,090,902 28,470,598 27,382,547

Franklin AT&T Communications 24,129 22,512 24,129 22,512 AT&T Wireless Service of Wa Inc 1,005,777 938,390 1,005,777 938,390 Ameriflight Inc 46,962 43,815 46,962 43,815 Avista Corp - Gas 449,201 419,105 449,201 419,105 Avista Corporation - Electric 800 733 3,564,620 3,325,791 3,565,420 3,326,524 BNSF - Tax Dept 23,135,646 21,192,252 6,780,944 6,326,620 29,916,590 27,518,872 Big Bend Elec Coop Inc 556,387 509,650 4,827,900 4,504,430 5,384,287 5,014,080

5 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Franklin (cont') Cascade Natural Gas Corp 3,300 3,023 5,620,688 5,244,102 5,623,988 5,247,125 Casino Express 48,299 45,063 48,299 45,063 Century Tel of WA, Inc (T141) 175,125 160,415 7,296,586 6,807,715 7,471,711 6,968,130 Chevron Pipe Line Co 100,441 92,004 4,485,957 4,185,398 4,586,398 4,277,402 Columbia Basin Railroad Co Inc 379,791 354,345 379,791 354,345 Delta Air Lines Inc 4,882,846 4,555,695 4,882,846 4,555,695 Electric Lightwave Inc 517,031 482,389 517,031 482,389 Empire Airlines Inc 6,978 6,510 6,978 6,510 Executive Flight Inc 6,997 6,528 6,997 6,528 Federal Express Corp 407,022 379,752 407,022 379,752 Horizon Air Industries Inc 7,351,184 6,858,654 7,351,184 6,858,654 Inland Power & Light Co 70,122 65,424 70,122 65,424 MCI Worldcom Network Services Inc 20,402 19,035 20,402 19,035 Nextel West Corp 154,956 144,574 154,956 144,574 Northwest Microwave 194,821 181,768 194,821 181,768 Northwest Open Access Network 376,486 351,261 376,486 351,261 Northwest Pipeline Corp 2,407,219 2,205,013 9,787,864 9,132,077 12,195,083 11,337,090 PacifiCorp 300,905 275,629 460,202 429,368 761,107 704,997 PhoneTel Technologies Inc 1,100 1,027 1,100 1,027 Skywest Airlines Inc 5,346,601 4,988,378 5,346,601 4,988,378 Spacenet Inc 3,663 3,418 3,663 3,418 TW Wireless LLC 1,127,129 1,051,611 1,127,129 1,051,611 US West Communications Inc 1,836,414 1,682,155 16,889,364 15,757,777 18,725,778 17,439,932 USCOC of Richland 1,399,322 1,305,567 1,399,322 1,305,567 Union Pacific Railroad Co 1,852,757 1,697,126 289,079 269,711 2,141,837 1,966,837 Private Car Companies 5,834,853 5,443,915 5,834,853 5,443,915 TOTALS 30,368,995 27,818,000 89,658,876 83,651,725 120,027,871 111,469,725

Garfield AT&T Communications 313,911 306,691 313,911 306,691 Avista Corporation - Electric 1,006,168 983,026 1,006,168 983,026 Clearwater Power Co 21,718 21,218 21,718 21,218 Ferry Equipment Co LLC 360,639 352,344 360,639 352,344 Inland Power & Light Co 50,040 46,687 1,796,030 1,754,721 1,846,070 1,801,408 Northwest Microwave 200,621 196,007 200,621 196,007 PacifiCorp 21,331 19,902 2,482,098 2,425,010 2,503,429 2,444,912 US West Communications Inc 164,267 153,261 1,528,974 1,493,807 1,693,241 1,647,068 Union Pacific Railroad Co 22,772 21,247 99,300 97,016 122,072 118,263 Washington RSA #8 Ltd Partnership 237,372 231,912 237,372 231,912 TOTALS 258,410 241,097 8,046,830 7,861,752 8,305,241 8,102,849

Grant AT&T Communications 6,100 5,551 497,055 466,238 503,155 471,789 AT&T Wireless Service of Wa Inc 2,114,609 1,983,504 2,114,609 1,983,504 American Trans Air Inc 16,553 15,527 16,553 15,527 Ameriflight Inc 5,934 5,566 5,934 5,566 Avista Corp - Gas 562,758 527,867 562,758 527,867 Avista Corporation - Electric 127,282 115,827 4,545,149 4,263,349 4,672,431 4,379,176 BNSF - Tax Dept 22,935,570 20,871,369 6,693,323 6,278,337 29,628,893 27,149,706 Big Sky Transportation Co 139,095 130,471 139,095 130,471 Cascade Natural Gas Corp 188,848 171,852 5,206,122 4,883,343 5,394,970 5,055,195 Casino Express 14,005 13,137 14,005 13,137 Century Tel of WA, Inc (T141) 503,542 458,223 7,903,667 7,413,640 8,407,209 7,871,863 Columbia Basin Railroad Co Inc 1,533,027 1,437,979 1,533,027 1,437,979 Eastern Sub RSA Ltd Partnership 144,000 131,040 1,241,350 1,164,386 1,385,350 1,295,426 Electric Lightwave Inc 264,396 248,004 264,396 248,004 Empire Airlines Inc 2,641 2,477 2,641 2,477 Executive Flight Inc 2,332 2,188 2,332 2,188 Federal Express Corp 311,702 292,376 311,702 292,376

6 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Grant (cont') Grand Holdings Inc 20,344 19,083 20,344 19,083 Horizon Air Industries Inc 367,681 344,885 367,681 344,885 MCI Worldcom Network Services Inc 15,131 14,193 15,131 14,193 Methow Aviation Inc 139,637 130,980 139,637 130,980 Nextel West Corp 367,079 344,320 367,079 344,320 Northwest Open Access Network 537,404 504,085 537,404 504,085 Northwest Pipeline Corp 20,998 19,108 1,315,848 1,234,266 1,336,846 1,253,374 PacifiCorp 174,979 164,131 174,979 164,131 Palouse River & Coulee City Railroad 287,630 261,743 50,260 47,144 337,891 308,887 Puget Sound Energy/Elec 365,568 342,903 365,568 342,903 Spacenet Inc 4,767 4,472 4,767 4,472 Sprint Corp 2,020,949 1,895,650 2,020,949 1,895,650 Sprint Corp-United Telephone NW 110,558 100,608 1,499,524 1,406,553 1,610,082 1,507,161 TW Wireless LLC 760,187 713,055 760,187 713,055 Touch America Inc 1,707,160 1,601,316 1,707,160 1,601,316 US West Communications Inc 1,693,009 1,540,638 20,805,571 19,515,626 22,498,580 21,056,264 Verizon Northwest Inc 998,524 908,657 12,036,475 11,290,214 13,034,999 12,198,871 VoiceStream PV/SS PCS LP 565,404 530,349 565,404 530,349 Western Sub-RSA Ltd Partnership 1,185,560 1,112,055 1,185,560 1,112,055 Yellowstone Pipeline Co 212,059 192,974 459,341 430,862 671,400 623,836 Private Car Companies 8,153,338 7,647,832 8,153,338 7,647,832 TOTALS 27,228,120 24,777,590 83,605,927 78,422,363 110,834,047 103,199,953

Grays Harbor AT&T Communications 322,140 315,697 322,140 315,697 Cascade Natural Gas Corp 276,814 257,714 7,819,006 7,662,626 8,095,820 7,920,340 Century Tel of WA, Inc (T141) 705,791 657,091 21,762,742 21,327,487 22,468,533 21,984,578 Federal Express Corp 77,219 75,675 77,219 75,675 Grays Harbor-Mason Cellular LTD Partners 6,777,767 6,642,212 6,777,767 6,642,212 MCI Worldcom Network Services Inc 24,215 23,731 24,215 23,731 Nextel West Corp 418,661 410,288 418,661 410,288 Northwest Open Access Network 470,288 460,882 470,288 460,882 Northwest Pipeline Corp 10,819 10,072 251,498 246,468 262,317 256,540 PhoneTel Technologies Inc 3,203 3,139 3,203 3,139 Puget Sound & Pacific RR 4,563,121 4,248,266 343,089 336,228 4,906,210 4,584,494 Spacenet Inc 9,534 9,344 9,534 9,344 Sprint Spectrum LP 1,589,691 1,557,897 1,589,691 1,557,897 US West Communications Inc 2,499,346 2,326,891 20,191,084 19,787,262 22,690,430 22,114,153 USCOC of Washington - 4 Inc 230,000 214,130 782,017 766,376 1,012,017 980,506 Union Pacific Railroad Co 742,094 690,889 768,277 752,912 1,510,371 1,443,801 Verizon Northwest Inc 642,545 598,209 3,337,690 3,270,936 3,980,235 3,869,145 Verizon Wireless (VAW) LLC - WA 193,708 189,834 193,708 189,834 VoiceStream PV/SS PCS LP 500,922 490,904 500,922 490,904 Private Car Companies 4,677,899 4,584,341 4,677,899 4,584,341 TOTALS 9,670,530 9,003,262 70,320,651 68,914,239 79,991,181 77,917,501

Island 360networks Inc 200,429 180,186 200,429 180,186 ACS Long Distance Inc 323,376 290,715 323,376 290,715 AT&T Communications 918 826 918 826 AT&T Wireless Service of Wa Inc 706,364 635,021 706,364 635,021 Air Transport International 71,753 64,506 71,753 64,506 American Trans Air Inc 52,540 47,233 52,540 47,233 BCE Nexxia Corp 84,414 75,888 84,414 75,888 Cascade Natural Gas Corp 13,700 12,631 4,179,815 3,757,654 4,193,515 3,770,285 Federal Express Corp 54,048 48,589 54,048 48,589 Fiberco Telecommunications Corp 391,677 352,118 391,677 352,118 General Communications Inc 606,932 545,632 606,932 545,632 MCI Worldcom Network Services Inc 3,430 3,084 3,430 3,084

7 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Island (cont') Metromedia Fiber Network Services 53,708 48,283 53,708 48,283 Metronet Fiber US Inc 1,035,437 930,857 1,035,437 930,857 Nextel West Corp 630,789 567,079 630,789 567,079 Wireless Northwest LLC 315,991 284,076 315,991 284,076 Puget Sound Energy/Elec 2,244,607 2,069,528 41,909,041 37,676,227 44,153,648 39,745,755 Qwest Wireless LLC 812,787 730,696 812,787 730,696 Schlumberger Sema 1,791,786 1,610,816 1,791,786 1,610,816 Seattle SMSA LTD Partnership 2,148,712 1,931,692 2,148,712 1,931,692 Spacenet Inc 3,575 3,214 3,575 3,214 Sprint Corp 86,666 79,906 263,416 236,811 350,082 316,717 Sprint Spectrum LP 1,317,850 1,184,747 1,317,850 1,184,747 Verizon Northwest Inc 4,027,237 3,713,113 30,541,162 27,456,504 34,568,399 31,169,617 VoiceStream PCS III 1,080,740 971,586 1,080,740 971,586 Whidbey Telephone Co 6,929,306 6,388,820 25,906,724 23,290,145 32,836,030 29,678,965 TOTALS 13,301,516 12,263,998 114,487,413 102,924,185 127,788,929 115,188,183

Jefferson 360networks Inc 48,163 48,163 48,163 48,163 ACS Long Distance Inc 214,924 214,924 214,924 214,924 AT&T Wireless Service of Wa Inc 1,273,296 1,273,296 1,273,296 1,273,296 Century Tel of WA, Inc (T141) 634,042 634,042 634,042 634,042 General Communications Inc 403,382 403,382 403,382 403,382 Island Air 16,341 16,341 16,341 16,341 Nextel West Corp 254,034 254,034 254,034 254,034 Northwest Open Access Network 124,989 124,989 124,989 124,989 Puget Sound Energy/Elec 1,820,774 1,667,829 28,310,082 28,310,082 30,130,856 29,977,911 Puget Sound Energy/Gas 369,792 369,792 369,792 369,792 Qwest Wireless LLC 116,161 116,161 116,161 116,161 Schlumberger Sema 1,343,839 1,343,839 1,343,839 1,343,839 Seattle SMSA LTD Partnership 2,232,211 2,232,211 2,232,211 2,232,211 Spacenet Inc 1,192 1,192 1,192 1,192 Sprint Corp-United Telephone NW 206,996 189,608 5,578,723 5,578,723 5,785,719 5,768,331 Sprint Spectrum LP 1,453,471 1,453,471 1,453,471 1,453,471 US West Communications Inc 861,910 789,510 10,620,466 10,620,466 11,482,376 11,409,976 VoiceStream PV/SS PCS LP 1,353,033 1,353,033 1,353,033 1,353,033 West Isle Air Inc 27,390 27,390 27,390 27,390 TOTALS 2,889,680 2,646,947 54,375,531 54,375,531 57,265,211 57,022,478

King 360networks Inc 9,518,403 9,004,410 9,518,403 9,004,410 ABX Air Inc 7,946,713 7,517,590 7,946,713 7,517,590 ACS Long Distance Inc 784,020 741,683 784,020 741,683 AT&T Broadband Phone of WA, LLC 25,001,015 23,650,960 25,001,015 23,650,960 AT&T Communications 42,158,005 38,152,995 31,955,451 30,229,857 74,113,456 68,382,852 AT&T Wireless Service of Wa Inc 153,134,860 144,865,578 153,134,860 144,865,578 AT&T Wireless Services of OR 240,590 227,598 240,590 227,598 Adelphia Business Solutions Operations 4,680,000 4,427,280 4,680,000 4,427,280 Aero Flight Executive Services 3,531,000 3,340,326 3,531,000 3,340,326 Aeroflot Russian Intl Airlines 460,000 435,160 460,000 435,160 Air Canada 134,000 126,764 134,000 126,764 Air Canada Regional 151,000 142,846 151,000 142,846 Air Transport International 5,662,247 5,356,486 5,662,247 5,356,486 AirNet Systems Inc 1,836,000 1,736,856 1,836,000 1,736,856 Airpac Airlines 2,578,000 2,438,788 2,578,000 2,438,788 Alascom 1,293,228 1,170,371 3,938,772 3,726,078 5,232,000 4,896,449 Alaska Airlines Inc 45,000,589 40,725,533 338,551,546 320,269,763 383,552,135 360,995,296 Allegiance Telecom of Washington Inc. 12,690,000 12,004,740 12,690,000 12,004,740 America West Airlines Inc 14,022,927 13,265,689 14,022,927 13,265,689 American Airlines Inc 82,102,000 77,668,492 82,102,000 77,668,492

8 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

King (cont') American Trans Air Inc 6,161,463 5,828,744 6,161,463 5,828,744 Ameriflight Inc 6,945,915 6,570,836 6,945,915 6,570,836 Asiana Airlines Inc 1,214,400 1,148,822 1,214,400 1,148,822 Atlas Air Inc 8,362,000 7,910,452 8,362,000 7,910,452 BCE Nexxia Corp 2,298,809 2,174,673 2,298,809 2,174,673 BNSF - Tax Dept 44,605,437 40,367,921 13,717,370 12,976,632 58,322,807 53,344,553 Big Sky Transportation Co 414,085 391,724 414,085 391,724 British Airways - PLC 2,335,000 2,208,910 2,335,000 2,208,910 Broadwing Communication Svcs Inc 6,948,000 6,572,808 6,948,000 6,572,808 Cable & Wireless Inc 3,453,706 3,267,206 3,453,706 3,267,206 Cargolux Airlines International 147,000 139,062 147,000 139,062 Cascade Natural Gas Corp 7,021,194 6,354,181 14,292,215 13,520,436 21,313,409 19,874,617 Casino Express 95,103 89,968 95,103 89,968 Century Tel of WA, Inc (T141) 1,229,696 1,112,875 25,344,161 23,975,576 26,573,857 25,088,451 Charter America Inc 582,000 550,572 582,000 550,572 China Airlines 9,000 8,514 9,000 8,514 China Eastern Airlines 51,000 48,246 51,000 48,246 Claircom Communications Group Inc 3,299,381 3,121,214 3,299,381 3,121,214 Concert Global Networks USA LLC 63,319 59,900 63,319 59,900 Continental Airlines Inc 34,972,000 33,083,512 34,972,000 33,083,512 Covad Communications Company 4,996,071 4,726,283 4,996,071 4,726,283 DHL Airways Inc 2,334,998 2,208,908 2,334,998 2,208,908 Delta Air Lines Inc 58,831,885 55,654,963 58,831,885 55,654,963 Dynegy Connect LP 2,201,636 2,082,747 2,201,636 2,082,747 Electric Lightwave Inc 56,232,416 53,195,865 56,232,416 53,195,865 Empire Airlines Inc 4,664 4,412 4,664 4,412 Enron Broadband Services 103,485 97,897 103,485 97,897 Eva Air 1,183,000 1,119,118 1,183,000 1,119,118 Evergreen International Airlines Inc 16,810,905 15,903,116 16,810,905 15,903,116 Executive Flight Inc 783,667 741,349 783,667 741,349 Express Net Airlines LLC 1,427,000 1,349,942 1,427,000 1,349,942 Federal Express Corp 49,660,435 46,978,771 49,660,435 46,978,771 Fiberco Telecommunications Corp 392,442 371,250 392,442 371,250 France Telecom Long Distance USA, LLC 468,862 443,543 468,862 443,543 Frontier Airlines Inc 12,881,000 12,185,426 12,881,000 12,185,426 Gemini Air Cargo 1,991,000 1,883,486 1,991,000 1,883,486 General Communications Inc 8,145,088 7,705,254 8,145,088 7,705,254 Genuity Solutions Inc 8,719,361 8,248,515 8,719,361 8,248,515 Global Crossing Ltd 2,396,914 2,267,481 2,396,914 2,267,481 Global Crossing NA Networks Inc 1,547,301 1,463,746 1,547,301 1,463,746 Global Crossing Telecomm Inc 12,963,590 12,263,556 12,963,590 12,263,556 Grand Holdings Inc 49,195 46,539 49,195 46,539 Hawaiian Airlines Inc 21,649,000 20,479,954 21,649,000 20,479,954 Horizon Air Industries Inc 7,564,502 6,845,874 133,491,576 126,283,031 141,056,078 133,128,905 Integra Telecom of Washington 10,351,713 9,792,720 10,351,713 9,792,720 Island Air 14,885 14,081 14,885 14,081 JetBlue Airways 8,444,000 7,988,024 8,444,000 7,988,024 Kalitta Air LLC 170,000 160,820 170,000 160,820 Kenmore Air Harbor Inc 5,690,852 5,383,546 5,690,852 5,383,546 Kitty Hawk Air Cargo 1,451,000 1,372,646 1,451,000 1,372,646 Level 3 Communications 1,030,202 932,333 46,636,946 44,118,551 47,667,148 45,050,884 Looking Glass Networks 2,422,000 2,291,212 2,422,000 2,291,212 MCI International Inc 223,342 211,282 223,342 211,282 MCI Worldcom 70,186,278 66,396,219 70,186,278 66,396,219 MCI Worldcom Network Services Inc 57,730,246 52,245,873 48,673,504 46,045,134 106,403,750 98,291,007 Martinair Holland NV 57,000 53,922 57,000 53,922 McLeod USA Network Svcs Inc 4,710,804 4,456,421 4,710,804 4,456,421 McLeod USA Telecommunications Services, 163,667 154,829 163,667 154,829 Methow Aviation Inc 157,981 149,450 157,981 149,450 Metromedia Fiber Network Services 16,807,328 15,899,733 16,807,328 15,899,733 Metronet Fiber US Inc 1,293,368 1,223,526 1,293,368 1,223,526

9 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

King (cont') Metronet Fiber Washington Inc 1,709,105 1,616,814 1,709,105 1,616,814 Miami Air International Inc 1,568,001 1,483,329 1,568,001 1,483,329 Mid-Alantic Freight Inc 311,000 294,206 311,000 294,206 Mountain High Aviation 218,004 206,231 218,004 206,231 Nextel West Corp 49,369,404 46,703,456 49,369,404 46,703,456 North South Airways 241,000 227,986 241,000 227,986 Northwest Airlines Inc 127,081,373 120,218,978 127,081,373 120,218,978 Northwest Microwave 609,082 576,191 609,082 576,191 Northwest Open Access Network 1,542,809 1,459,498 1,542,809 1,459,498 Northwest Pipeline Corp 2,174,690 1,968,094 22,444,147 21,232,163 24,618,837 23,200,257 Northwest Seaplanes Inc 666,174 630,201 666,174 630,201 Olympic Pipeline Co 6,556,017 5,933,195 15,390,070 14,559,006 21,946,087 20,492,201 OnFiber Communications Inc 1,327,667 1,255,973 1,327,667 1,255,973 Pac-West Telecomm Inc 11,059,000 10,461,814 11,059,000 10,461,814 Pacific Bell Wireless Northwest LLC 58,363,085 55,211,478 58,363,085 55,211,478 PhoneTel Technologies Inc 58,186 55,044 58,186 55,044 Polar Air Cargo 2,228,287 2,107,959 2,228,287 2,107,959 Puget Sound Energy/Elec 100,401,955 90,863,769 736,104,724 696,355,069 836,506,679 787,218,838 Puget Sound Energy/Gas 26,504,971 23,986,999 523,251,120 494,995,560 549,756,091 518,982,559 Qwest Communications Corp 151,805,935 143,608,415 151,805,935 143,608,415 Qwest Wireless LLC 166,777,585 157,771,595 166,777,585 157,771,595 RCN Corporation 1,935,327 1,830,819 1,935,327 1,830,819 Regional Express Co 25,520 24,141 25,520 24,141 SBC Telecom 9,241,906 8,742,844 9,241,906 8,742,844 SES Americom, Inc 290,075 274,411 290,075 274,411 Scandinavian Airlines of N America 1,676,000 1,585,496 1,676,000 1,585,496 Schlumberger Sema 23,741,158 22,459,136 23,741,158 22,459,136 Seattle SMSA LTD Partnership 4,575,467 4,140,798 139,163,166 131,648,355 143,738,633 135,789,153 Skywest Airlines Inc 22,026,110 20,836,700 22,026,110 20,836,700 Southwest Airlines Co 63,891,342 60,441,209 63,891,342 60,441,209 Spacenet Inc 65,355 61,826 65,355 61,826 Sprint Corp 5,000 4,525 39,665,938 37,523,977 39,670,938 37,528,502 Sprint Spectrum LP 111,829,004 105,790,238 111,829,004 105,790,238 Sun Country Airlines Inc 765,360 724,030 765,360 724,030 Tanner Electric Coop 230,879 208,945 4,664,540 4,412,655 4,895,419 4,621,600 TeleGlobe USA Inc 3,259,000 3,083,014 3,259,000 3,083,014 Time Warner on behalf of GST Comm 17,134,138 16,208,894 17,134,138 16,208,894 Touch America Inc 7,330,474 6,934,629 7,330,474 6,934,629 TransMeridian Airlines Inc 352,000 332,992 352,000 332,992 US Air Inc 33,086,000 31,299,356 33,086,000 31,299,356 US West Communications Inc 275,470,189 249,300,521 1,069,601,729 1,011,843,236 1,345,071,918 1,261,143,757 Union Pacific Railroad Co 12,116,278 10,965,232 2,625,885 2,484,087 14,742,163 13,449,319 United Air Lines Inc 190,005,033 179,744,761 190,005,033 179,744,761 United Parcel Service Co 31,388,976 29,693,971 31,388,976 29,693,971 VarTec Telecom Inc 2,052,000 1,941,192 2,052,000 1,941,192 Verizon Airfone Inc 118,405 112,011 118,405 112,011 Verizon Northwest Inc 29,114,198 26,348,349 179,250,500 169,570,973 208,364,698 195,919,322 Verizon Wireless (VAW) LLC - WA 1,605,259 1,518,575 1,605,259 1,518,575 VoiceStream PCS III 129,661,931 122,660,187 129,661,931 122,660,187 West Isle Air Inc 310,980 294,187 310,980 294,187 Whidbey Telephone Co 807,679 764,065 807,679 764,065 Williams Network Company 1,719,792 1,626,923 1,719,792 1,626,923 Winstar Communications LLC 226,042 213,835 226,042 213,835 World Airways Inc 14,885,457 14,081,642 14,885,457 14,081,642 XO Communications Inc 13,962,492 13,208,518 13,962,492 13,208,518 Private Car Companies 13,924,148 13,172,244 13,924,148 13,172,244 TOTALS 664,782,743 601,628,383 5,450,759,104 5,156,418,114 6,115,541,848 5,758,046,497

10 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Kitsap 360networks Inc 116,877 116,877 116,877 116,877 ACS Long Distance Inc 61,217 61,217 61,217 61,217 AT&T Communications 615,256 615,256 615,256 615,256 Cascade Natural Gas Corp 1,455,418 1,274,946 23,287,496 23,287,496 24,742,914 24,562,442 Century Tel of WA, Inc (T141) 477,042 417,889 12,656,384 12,656,384 13,133,426 13,074,273 Covad Communications Company 156,002 156,002 156,002 156,002 Federal Express Corp 74,717 74,717 74,717 74,717 General Communications Inc 114,898 114,898 114,898 114,898 Grays Harbor-Mason Cellular LTD Partners 290,986 290,986 290,986 290,986 Inland Telephone Co 1,976 1,976 1,976 1,976 Island Air 14,885 14,885 14,885 14,885 MCI Worldcom 8,719 8,719 8,719 8,719 MCI Worldcom Network Services Inc 7,925 7,925 7,925 7,925 McLeod USA Network Svcs Inc 72,549 72,549 72,549 72,549 Metromedia Fiber Network Services 40,969 40,969 40,969 40,969 Nextel West Corp 2,749,183 2,749,183 2,749,183 2,749,183 Pacific Bell Wireless Northwest LLC 3,988,563 3,988,563 3,988,563 3,988,563 Peninsula Light Co 248,018 248,018 248,018 248,018 PhoneTel Technologies Inc 655 655 655 655 Puget Sound & Pacific RR 85,892 85,892 85,892 85,892 Puget Sound Energy/Elec 17,125,274 15,001,740 130,514,091 130,514,091 147,639,365 145,515,831 Qwest Wireless LLC 5,290,798 5,290,798 5,290,798 5,290,798 Schlumberger Sema 4,927,413 4,927,413 4,927,413 4,927,413 Seattle SMSA LTD Partnership 8,264,522 8,264,522 8,264,522 8,264,522 Spacenet Inc 11,334 11,334 11,334 11,334 Sprint Corp-United Telephone NW 1,169,582 1,024,554 22,979,861 22,979,861 24,149,443 24,004,415 Sprint Spectrum LP 5,881,126 5,881,126 5,881,126 5,881,126 US West Communications Inc 9,359,039 8,198,518 69,588,685 69,588,685 78,947,724 77,787,203 Verizon Wireless (VAW) LLC - WA 5,589 5,589 5,589 5,589 VoiceStream PV/SS PCS LP 4,323,954 4,323,954 4,323,954 4,323,954 Whidbey Telephone Co 299,804 299,804 299,804 299,804 TOTALS 29,586,355 25,917,647 296,680,346 296,680,344 326,266,701 322,597,991

Kittitas AT&T Communications 858,507 780,383 1,581,198 1,581,198 2,439,705 2,361,581 AT&T Wireless Service of Wa Inc 2,427,636 2,427,636 2,427,636 2,427,636 Ameriflight Inc 1,696 1,696 1,696 1,696 BNSF - Tax Dept 14,926,121 13,567,844 4,420,058 4,420,058 19,346,179 17,987,902 Cable & Wireless Inc 192,827 192,827 192,827 192,827 Century Tel of WA, Inc (T141) 158,829 144,376 990,937 990,937 1,149,766 1,135,313 Dynegy Connect LP 225,974 225,974 225,974 225,974 Electric Lightwave Inc 138,848 138,848 138,848 138,848 Ellensburg Telephone Co Inc 2,030,328 1,845,568 25,111,879 25,111,879 27,142,207 26,957,447 France Telecom Long Distance USA, LLC 112,889 112,889 112,889 112,889 Genuity Solutions Inc 415,907 415,907 415,907 415,907 Inland Telephone Co 1,138,600 1,034,987 1,955,046 1,955,046 3,093,646 2,990,033 Level 3 Communications 802,381 729,364 6,207,772 6,207,772 7,010,153 6,937,136 MCI Worldcom Network Services Inc 1,955,314 1,955,314 1,955,314 1,955,314 Nextel West Corp 443,406 443,406 443,406 443,406 Northwest Microwave 423,669 423,669 423,669 423,669 Northwest Open Access Network 793,214 793,214 793,214 793,214 Northwest Pipeline Corp 18,650 16,953 2,674,997 2,674,997 2,693,647 2,691,950 PacifiCorp 865,146 865,146 865,146 865,146 PhoneTel Technologies Inc 2,497 2,497 2,497 2,497 Puget Sound Energy/Elec 2,353,261 2,139,114 32,343,143 32,343,143 34,696,404 34,482,257 Puget Sound Energy/Gas 3,947,624 3,947,624 3,947,624 3,947,624 Qwest Wireless LLC 134,032 134,032 134,032 134,032 Spacenet Inc 2,384 2,384 2,384 2,384 TW Wireless LLC 437,423 437,423 437,423 437,423 Touch America Inc 4,722,608 4,722,608 4,722,608 4,722,608

11 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Kittitas (cont') US West Communications Inc 467,909 425,329 4,756,979 4,756,979 5,224,888 5,182,308 VoiceStream PV/SS PCS LP 1,589,108 1,589,108 1,589,108 1,589,108 Washington RSA #8 Ltd Partnership 3,040 3,040 3,040 3,040 Western Sub-RSA Ltd Partnership 3,754,440 3,754,440 3,754,440 3,754,440 Private Car Companies 4,592,978 4,592,980 4,592,978 4,592,980 TOTALS 22,754,586 20,683,918 107,224,673 107,224,671 129,979,259 127,908,589

Klickitat AT&T Communications 3,000 2,736 3,000 2,736 AT&T Wireless Services of OR 32,716 31,669 32,716 31,669 Avista Corp - Gas 1,529 1,394 1,135,890 1,099,542 1,137,419 1,100,936 BNSF - Tax Dept 34,753,382 31,695,084 10,124,375 9,800,395 44,877,757 41,495,479 Hood River Cellular 1,025,756 992,932 1,025,756 992,932 MCI Worldcom Network Services Inc 879,503 851,358 879,503 851,358 Nextel West Corp 329,091 318,560 329,091 318,560 Northwest Natural Gas Co 1,900 1,733 2,570,383 2,488,130 2,572,283 2,489,863 Northwest Pipeline Corp 1,782,287 1,625,446 28,670,598 27,753,139 30,452,885 29,378,585 Oregon RSA #2 LP 190,971 174,166 958,968 928,281 1,149,939 1,102,447 PacifiCorp 1,020,332 930,543 3,131,099 3,030,904 4,151,431 3,961,447 Spacenet Inc 1,192 1,154 1,192 1,154 Sprint Corp-United Telephone NW 1,461,447 1,332,840 13,931,367 13,485,563 15,392,814 14,818,403 US West Communications Inc 391,001 378,489 391,001 378,489 Union Pacific Railroad Co 6,537 5,961 28,874 27,950 35,411 33,911 VoiceStream PCS 1 LLC 162,674 157,468 162,674 157,468 Private Car Companies 6,221,484 6,022,397 6,221,484 6,022,397 TOTALS 39,221,384 35,769,903 69,594,971 67,367,931 108,816,356 103,137,834

Lewis 94.60 360networks Inc 2,196,132 2,077,541 2,196,132 2,077,541 AT&T Communications 316,086 299,018 316,086 299,018 AT&T Wireless Service of Wa Inc 1,416,745 1,340,241 1,416,745 1,340,241 Avista Corp - Gas 1,112,702 1,091,561 1,112,702 1,091,561 BNSF - Tax Dept 15,729,096 15,430,243 4,597,640 4,349,367 20,326,735 19,779,610 Benton Rural Electric Assoc Inc 36,730 34,747 36,730 34,747 Cable & Wireless Inc 80,890 76,522 80,890 76,522 Century Tel of WA, Inc (T141) 1,021,097 1,001,696 12,473,359 11,799,798 13,494,456 12,801,494 CenturyTel of Cowiche, Inc 57,645 54,532 57,645 54,532 Dynegy Connect LP 54,706 51,752 54,706 51,752 Electric Lightwave Inc 98,440 93,125 98,440 93,125 Enron Broadband Services 27,206 25,737 27,206 25,737 Federal Express Corp 15,312 14,485 15,312 14,485 France Telecom Long Distance USA, LLC 29,046 27,478 29,046 27,478 Genuity Solutions Inc 421,406 398,650 421,406 398,650 Global Crossing NA Networks Inc 278,438 263,402 278,438 263,402 Level 3 Communications 4,900,248 4,635,634 4,900,248 4,635,634 MCI Worldcom Network Services Inc 1,102,503 1,042,968 1,102,503 1,042,968 McDaniel Cellular Telephone Co 2,391,790 2,262,634 2,391,790 2,262,634 Metromedia Fiber Network Services 62,581 59,202 62,581 59,202 Nextel West Corp 217,684 205,929 217,684 205,929 Northwest Open Access Network 253,049 239,385 253,049 239,385 Northwest Pipeline Corp 4,432,110 4,347,900 23,853,185 22,565,113 28,285,295 26,913,013 Olympic Pipeline Co 4,900 4,807 2,864,070 2,709,410 2,868,970 2,714,217 PacifiCorp 64,630 61,140 64,630 61,140 PhoneTel Technologies Inc 10,415 9,853 10,415 9,853 Puget Sound & Pacific RR 273,010 267,823 19,933 18,856 292,943 286,679 Puget Sound Energy/Elec 123,834 121,481 3,416,895 3,232,382 3,540,729 3,353,863 Puget Sound Energy/Gas 1,370,941 1,344,893 35,953,436 34,011,951 37,324,377 35,356,844 Qwest Communications Corp 1,656,660 1,567,201 1,656,660 1,567,201 Qwest Wireless LLC 1,222,594 1,156,574 1,222,594 1,156,574

12 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Lewis (cont') 94.60 Schlumberger Sema 447,946 423,757 447,946 423,757 Spacenet Inc 3,575 3,382 3,575 3,382 Sprint Corp 1,638,744 1,550,252 1,638,744 1,550,252 Sprint Spectrum LP 1,841,184 1,741,760 1,841,184 1,741,760 Time Warner on behalf of GST Comm 5,531,031 5,232,355 5,531,031 5,232,355 Touch America Inc 19,432 18,383 19,432 18,383 TransAlta Centralia Gen and Mining 30,216,417 29,642,305 531,891,008 503,168,894 562,107,425 532,811,199 US West Communications Inc 2,151,923 2,111,036 22,371,209 21,163,164 24,523,132 23,274,200 Union Pacific Railroad Co 382,883 375,608 2,477,231 2,343,460 2,860,114 2,719,068 VoiceStream PCS III 832,327 787,381 832,327 787,381 Williams Network Company 625,540 591,761 625,540 591,761 Private Car Companies 2,609,543 2,468,625 2,609,543 2,468,625 TOTALS 56,818,912 55,739,353 670,378,225 634,177,801 727,197,138 689,917,154

Lincoln 90.70 AT&T Communications 118,653 112,008 424,835 385,325 543,488 497,333 AT&T Wireless Service of Wa Inc 155,194 146,503 958,505 869,364 1,113,699 1,015,867 Avista Corp - Gas 8,853 8,357 7,435,535 6,744,030 7,444,388 6,752,387 Avista Corporation - Electric 1,418,203 1,338,784 34,908,436 31,661,952 36,326,639 33,000,736 BNSF - Tax Dept 17,312,006 16,342,534 5,013,225 4,546,995 22,325,231 20,889,529 Big Bend Elec Coop Inc 15,981 14,495 15,981 14,495 Century Tel of WA, Inc (T141) 960,077 906,313 18,106,026 16,422,166 19,066,103 17,328,479 Chevron Pipe Line Co 335,215 304,040 335,215 304,040 Eastern Sub RSA Ltd Partnership 162,000 152,928 1,020,495 925,589 1,182,495 1,078,517 Inland Power & Light Co 492,961 465,355 6,982,320 6,332,964 7,475,281 6,798,319 Nextel West Corp 636 577 636 577 Northwest Open Access Network 390,603 354,277 390,603 354,277 Northwest Pipeline Corp 700 661 3,512,200 3,185,565 3,512,900 3,186,226 Palouse River & Coulee City Railroad 994,490 938,799 173,777 157,616 1,168,267 1,096,415 Spacenet Inc 1,192 1,081 1,192 1,081 Sprint Corp 533,504 483,888 533,504 483,888 TW Wireless LLC 453,041 410,908 453,041 410,908 Touch America Inc 3,589,097 3,255,311 3,589,097 3,255,311 US West Communications Inc 1,448,300 1,313,608 1,448,300 1,313,608 Ubiquitel Inc 333,701 302,666 333,701 302,666 Union Pacific Railroad Co 1,819,176 1,717,302 284,604 258,136 2,103,780 1,975,438 VoiceStream PV/SS PCS LP 264,851 240,220 264,851 240,220 Yellowstone Pipeline Co 1,072,092 972,388 1,072,092 972,388 Private Car Companies 10,580,412 9,596,433 10,580,412 9,596,433 TOTALS 23,442,313 22,129,544 97,838,584 88,739,594 121,280,897 110,869,138

Mason 90.40 AT&T Communications 12,900 11,675 12,900 11,675 Cascade Natural Gas Corp 77,509 70,146 9,184,910 8,303,159 9,262,419 8,373,305 Century Tel of WA, Inc (T141) 750,056 678,051 750,056 678,051 Federal Express Corp 15,228 13,766 15,228 13,766 Grays Harbor-Mason Cellular LTD Partners 1,290,435 1,166,553 1,290,435 1,166,553 Inland Telephone Co 709,342 641,245 709,342 641,245 MCI Worldcom Network Services Inc 1,138 1,028 1,138 1,028 Nextel West Corp 454,434 410,808 454,434 410,808 Northwest Open Access Network 258,548 233,728 258,548 233,728 Northwest Pipeline Corp 58,180 52,653 636,978 575,828 695,158 628,481 PhoneTel Technologies Inc 2,497 2,257 2,497 2,257 Puget Sound & Pacific RR 1,055,868 955,561 195,463 176,698 1,251,331 1,132,259 Spacenet Inc 2,384 2,155 2,384 2,155 Sprint Spectrum LP 1,452,680 1,313,223 1,452,680 1,313,223 US West Communications Inc 1,421,588 1,286,537 21,033,407 19,014,200 22,454,995 20,300,737 USCOC of Washington - 4 Inc 397,983 359,777 397,983 359,777 Verizon Wireless (VAW) LLC - WA 89,566 80,968 89,566 80,968

13 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Mason (cont') 90.40 VoiceStream PCS III 1,102,512 996,670 1,102,512 996,670 Private Car Companies 1,055,043 953,759 1,055,043 953,759 TOTALS 2,626,045 2,376,572 38,632,603 34,923,873 41,258,648 37,300,445

Okanogan 94.90 AT&T Communications 3,389 3,216 3,389 3,216 BNSF - Tax Dept 1,620 1,537 1,620 1,537 Cascade & Columbia River Railroad 6,194,769 5,965,563 187,549 177,984 6,382,318 6,143,547 Century Tel of WA, Inc (T141) 378,610 364,601 9,103,677 8,639,389 9,482,287 9,003,990 Empire Airlines Inc 5,015 4,760 5,015 4,760 Federal Express Corp 13,757 13,055 13,757 13,055 Ferry Equipment Co LLC 979,825 929,854 979,825 929,854 MCI Worldcom Network Services Inc 2,239 2,125 2,239 2,125 Methow Aviation Inc 60,183 57,114 60,183 57,114 Nespelem Valley Electric Coop Inc 203,772 196,232 2,273,804 2,157,840 2,477,576 2,354,072 Nextel West Corp 17,236 16,357 17,236 16,357 SES Americom, Inc 39,124 37,129 39,124 37,129 Spacenet Inc 7,151 6,786 7,151 6,786 US West Communications Inc 1,632,305 1,571,910 12,313,513 11,685,523 13,945,818 13,257,433 Verizon Northwest Inc 871,297 839,059 10,649,318 10,106,202 11,520,615 10,945,261 Verizon Wireless (VAW) LLC - WA 1,879,330 1,783,484 1,879,330 1,783,484 Private Car Companies 5,857,112 5,558,397 5,857,112 5,558,397 TOTALS 9,280,753 8,937,365 43,393,841 41,180,752 52,674,594 50,118,117

Pacific AT&T Communications 351,217 332,602 351,217 332,602 AT&T Wireless Service of Wa Inc 407,433 385,839 407,433 385,839 AT&T Wireless Services of OR 2,831 2,681 2,831 2,681 Century Tel of WA, Inc (T141) 925,544 845,022 17,157,992 16,248,619 18,083,536 17,093,641 MCI Worldcom Network Services Inc 1,744 1,651 1,744 1,651 McDaniel Cellular Telephone Co 1,093,411 1,035,460 1,093,411 1,035,460 PhoneTel Technologies Inc 1,669 1,581 1,669 1,581 Spacenet Inc 3,575 3,386 3,575 3,386 Verizon Northwest Inc 193,303 176,486 811,900 768,869 1,005,203 945,355 Verizon Wireless (VAW) LLC - OR 558,932 529,309 558,932 529,309 Western Wahkiakum County Telephone Co 99,893 91,202 3,169,453 3,001,472 3,269,346 3,092,674 TOTALS 1,218,740 1,112,710 23,560,158 22,311,469 24,778,898 23,424,179

Pend Oreille AT&T Communications 326,398 267,320 326,398 267,320 Avista Corporation - Electric 279,134 228,611 279,134 228,611 BNSF - Tax Dept 317,487 233,670 91,991 75,340 409,478 309,010 Ferry Equipment Co LLC 176,458 144,519 176,458 144,519 Spacenet Inc 1,192 976 1,192 976 US West Communications Inc 333,914 273,475 333,914 273,475 Ubiquitel Inc 882,708 722,938 882,708 722,938 Verizon Northwest Inc 669,490 492,745 6,922,487 5,669,516 7,591,977 6,162,261 Verizon Wireless (VAW) LLC - WA 1,301,945 1,066,293 1,301,945 1,066,293 Private Car Companies 100,800 82,556 100,800 82,556 TOTALS 986,977 726,415 10,417,025 8,531,544 11,404,002 9,257,959

Pierce 360networks Inc 1,289,188 1,207,969 1,289,188 1,207,969 AT&T Broadband Phone of WA, LLC 22,813,311 21,376,072 22,813,311 21,376,072 AT&T Communications 16,577,134 14,803,381 7,098,924 6,651,692 23,676,058 21,455,073 AT&T Wireless Service of Wa Inc 56,021,158 52,491,825 56,021,158 52,491,825 Advanced Telecom Group Inc 611,876 573,328 611,876 573,328

14 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Pierce (cont') American Trans Air Inc 174,829 163,815 174,829 163,815 Ameriflight Inc 78,610 73,657 78,610 73,657 BNSF - Tax Dept 23,703,460 21,167,190 6,936,498 6,499,499 30,639,958 27,666,689 Cable & Wireless Inc 93,649 87,749 93,649 87,749 Century Tel of WA, Inc (T141) 4,041,690 3,609,229 57,196,140 53,592,783 61,237,830 57,202,012 Covad Communications Company 296,268 277,603 296,268 277,603 Dynegy Connect LP 62,779 58,824 62,779 58,824 Electric Lightwave Inc 4,276,791 4,007,354 4,276,791 4,007,354 Enron Broadband Services 27,011 25,309 27,011 25,309 Executive Flight Inc 3,499 3,278 3,499 3,278 Federal Express Corp 598,303 560,610 598,303 560,610 France Telecom Long Distance USA, LLC 34,045 31,900 34,045 31,900 Genuity Solutions Inc 623,652 584,362 623,652 584,362 Global Crossing NA Networks Inc 394,435 369,586 394,435 369,586 Grand Holdings Inc 9,133 8,558 9,133 8,558 Grays Harbor-Mason Cellular LTD Partners 260,812 244,381 260,812 244,381 Integra Telecom of Washington 781,946 732,684 781,946 732,684 Level 3 Communications 5,676,865 5,319,222 5,676,865 5,319,222 MCI Worldcom 35,400 33,170 35,400 33,170 MCI Worldcom Network Services Inc 115,709 103,328 1,651,287 1,547,256 1,766,996 1,650,584 McLeod USA Network Svcs Inc 183,575 172,010 183,575 172,010 McLeod USA Telecommunications Services, 18,775 17,592 18,775 17,592 Metromedia Fiber Network Services 1,695,743 1,588,911 1,695,743 1,588,911 Nextel West Corp 5,548,299 5,198,756 5,548,299 5,198,756 Northwest Airlines Inc 45,137 42,293 45,137 42,293 Northwest Open Access Network 124,989 117,114 124,989 117,114 Northwest Pipeline Corp 1,192,362 1,064,779 19,092,904 17,890,051 20,285,266 18,954,830 Olympic Pipeline Co 141,244 126,131 3,695,692 3,462,863 3,836,936 3,588,994 Pacific Bell Wireless Northwest LLC 6,474,477 6,066,585 6,474,477 6,066,585 Peninsula Light Co 11,653,392 10,406,479 36,077,590 33,804,702 47,730,982 44,211,181 PhoneTel Technologies Inc 40,157 37,627 40,157 37,627 Polar Air Cargo 13,713 12,850 13,713 12,850 Puget Sound Energy/Elec 34,050,603 30,407,188 211,170,019 197,866,308 245,220,622 228,273,496 Puget Sound Energy/Gas 9,090,010 8,117,379 164,514,885 154,150,448 173,604,895 162,267,827 Qwest Communications Corp 1,765,744 1,654,503 1,765,744 1,654,503 Qwest Wireless LLC 13,811,066 12,940,968 13,811,066 12,940,968 SES Americom, Inc 4,452 4,171 4,452 4,171 Schlumberger Sema 4,927,411 4,616,984 4,927,411 4,616,984 Seattle SMSA LTD Partnership 3,258,943 2,910,236 36,708,852 34,396,194 39,967,795 37,306,430 Spacenet Inc 19,068 17,867 19,068 17,867 Sprint Corp 1,322,701 1,181,172 41,311,889 38,709,240 42,634,590 39,890,412 Sprint Spectrum LP 15,878,077 14,877,758 15,878,077 14,877,758 Tanner Electric Coop 14,163 12,648 660,505 618,893 674,668 631,541 Time Warner on behalf of GST Comm 5,251,906 4,921,036 5,251,906 4,921,036 Touch America Inc 29,909 28,024 29,909 28,024 US West Communications Inc 21,874,271 19,533,724 254,068,072 238,061,784 275,942,343 257,595,508 Union Pacific Railroad Co 4,553,307 4,066,103 3,379,010 3,166,132 7,932,317 7,232,235 Verizon Wireless (VAW) LLC - OR 343,245 321,621 343,245 321,621 VoiceStream PCS III 21,857,988 20,480,934 21,857,988 20,480,934 Williams Network Company 654,347 613,123 654,347 613,123 World Airways Inc 839,543 786,652 839,543 786,652 XO Communications Inc 1,989 1,864 1,989 1,864 YCom Networks Inc 50,361 44,972 2,228,507 2,088,111 2,278,868 2,133,083 Private Car Companies 5,930,785 5,557,145 5,930,785 5,557,145 TOTALS 131,639,350 117,553,939 1,025,414,730 960,813,600 1,157,054,080 1,078,367,539

San Juan 360networks Inc 150,079 125,016 150,079 125,016 AT&T Wireless Service of Wa Inc 478,824 398,860 478,824 398,860 Empire Airlines Inc 1,374 1,144 1,374 1,144

15 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

San Juan (cont') Federal Express Corp 87,624 72,990 87,624 72,990 Fiberco Telecommunications Corp 201,122 167,535 201,122 167,535 Island Air 116,235 96,823 116,235 96,823 Kenmore Air Harbor Inc 1,122,148 934,749 1,122,148 934,749 Methow Aviation Inc 60,183 50,133 60,183 50,133 Metronet Fiber US Inc 505,799 421,330 505,799 421,330 Nextel West Corp 84,937 70,753 84,937 70,753 Northwest Pipeline Corp 280,341 233,524 280,341 233,524 Northwest Seaplanes Inc 33,826 28,177 33,826 28,177 Pacific Bell Wireless Northwest LLC 213,892 178,172 213,892 178,172 Qwest Wireless LLC 242,128 201,692 242,128 201,692 Seattle SMSA LTD Partnership 1,267,693 1,055,988 1,267,693 1,055,988 Spacenet Inc 3,575 2,978 3,575 2,978 Sprint Spectrum LP 442,141 368,303 442,141 368,303 US West Communications Inc 21,085 17,564 21,085 17,564 VoiceStream PCS III 270,185 225,064 270,185 225,064 West Isle Air Inc 646,783 538,770 646,783 538,770 Whidbey Telephone Co 138,291 115,196 138,291 115,196 TOTALS 6,368,264 5,304,761 6,368,264 5,304,761

Skagit AT&T Communications 714,140 706,284 714,140 706,284 AT&T Wireless Service of Wa Inc 1,100,709 1,088,601 1,100,709 1,088,601 Advanced Telecom Group Inc 30,184 29,852 30,184 29,852 Ameriflight Inc 2,513 2,486 2,513 2,486 BNSF - Tax Dept 11,075,383 10,266,880 3,298,538 3,262,254 14,373,920 13,529,134 Cascade Natural Gas Corp 968,819 898,095 25,271,262 24,993,278 26,240,081 25,891,373 Federal Express Corp 79,448 78,574 79,448 78,574 Island Air 29,770 29,442 29,770 29,442 MCI Worldcom Network Services Inc 4,072 4,027 4,072 4,027 Methow Aviation Inc 163,627 161,827 163,627 161,827 Metromedia Fiber Network Services 12,061 11,928 12,061 11,928 Metronet Fiber Washington Inc 657,780 650,544 657,780 650,544 Nextel West Corp 666,863 659,527 666,863 659,527 Northwest Pipeline Corp 1,662,799 1,541,415 16,617,933 16,435,136 18,280,732 17,976,551 Olympic Pipeline Co 2,864,929 2,655,789 13,756,042 13,604,725 16,620,971 16,260,514 Pacific Bell Wireless Northwest LLC 603,487 596,848 603,487 596,848 PhoneTel Technologies Inc 3,337 3,301 3,337 3,301 Puget Sound Energy/Elec 14,074,582 13,047,138 129,530,062 128,105,232 143,604,644 141,152,370 Puget Sound Energy/Gas 734,079 726,004 734,079 726,004 Qwest Wireless LLC 1,071,416 1,059,631 1,071,416 1,059,631 Schlumberger Sema 1,343,839 1,329,057 1,343,839 1,329,057 Seattle SMSA LTD Partnership 635,536 589,142 4,709,522 4,657,717 5,345,058 5,246,859 Spacenet Inc 4,767 4,715 4,767 4,715 Sprint Spectrum LP 3,348,192 3,311,361 3,348,192 3,311,361 Trans Mountain Oil Pipe Line Corp 734,369 680,760 5,421,643 5,362,005 6,156,012 6,042,765 US West Communications Inc 638,453 631,430 638,453 631,430 Verizon Northwest Inc 7,617,940 7,061,830 61,739,354 61,060,221 69,357,294 68,122,051 VoiceStream PCS III 2,869,600 2,838,035 2,869,600 2,838,035 West Isle Air Inc 460,489 455,424 460,489 455,424 Private Car Companies 3,496,225 3,457,763 3,496,225 3,457,763 TOTALS 39,634,357 36,741,049 278,379,407 275,317,229 318,013,764 312,058,278

Skamania Avista Corp - Gas 5,568 5,095 328,164 319,303 333,732 324,398 BNSF - Tax Dept 14,440,946 13,213,465 4,184,211 4,071,238 18,625,157 17,284,703 Electric Lightwave Inc 329,609 320,709 329,609 320,709 Hood River Cellular 274,244 266,840 274,244 266,840 MCI Worldcom Network Services Inc 460,811 448,369 460,811 448,369

16 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Skamania (cont') Nextel West Corp 43,773 42,591 43,773 42,591 Northwest Natural Gas Co 2,500 2,288 867,147 843,734 869,647 846,022 Northwest Open Access Network 268,549 261,299 268,549 261,299 Northwest Pipeline Corp 2,416,834 2,211,403 11,753,253 11,435,915 14,170,087 13,647,318 Oregon RSA #2 LP 520,061 506,019 520,061 506,019 PacifiCorp 6,820,936 6,241,156 22,237,191 21,636,787 29,058,127 27,877,943 Sprint Corp-United Telephone NW 178,457 163,288 3,329,301 3,239,410 3,507,758 3,402,698 Sprint Spectrum LP 123,222 119,895 123,222 119,895 US West Communications Inc 8,729 8,493 8,729 8,493 Union Pacific Railroad Co 18,369 17,873 18,369 17,873 Verizon Northwest Inc 211,125 193,179 1,829,482 1,780,086 2,040,607 1,973,265 Verizon Wireless (VAW) LLC - OR 169,153 164,586 169,153 164,586 VoiceStream PCS 1 LLC 441,859 429,929 441,859 429,929 Private Car Companies 2,565,233 2,495,971 2,565,233 2,495,971 TOTALS 24,076,366 22,029,874 49,752,362 48,409,047 73,828,727 70,438,921

Snohomish 360networks Inc 67,714 62,771 67,714 62,771 ACS Long Distance Inc 1,430,713 1,326,271 1,430,713 1,326,271 AT&T Broadband Phone of WA, LLC 181,926 168,646 181,926 168,646 AT&T Communications 2,725,974 2,240,751 3,218,962 2,983,978 5,944,936 5,224,729 AT&T Wireless Service of Wa Inc 6,177,124 5,726,194 6,177,124 5,726,194 AT&T Wireless Services of OR 2,691 2,495 2,691 2,495 Advanced Telecom Group Inc 719,142 666,644 719,142 666,644 Ameriflight Inc 106,304 98,543 106,304 98,543 BNSF - Tax Dept 22,592,018 18,570,639 6,754,316 6,261,251 29,346,334 24,831,890 Cable & Wireless Inc 25,319 23,471 25,319 23,471 Cascade Natural Gas Corp 5,100 4,192 3,707,216 3,436,589 3,712,316 3,440,781 Covad Communications Company 662,801 614,417 662,801 614,417 Dynegy Connect LP 16,606 15,393 16,606 15,393 Electric Lightwave Inc 236,085 218,851 236,085 218,851 Evergreen International Airlines Inc 495,095 458,953 495,095 458,953 Federal Express Corp 247,014 228,982 247,014 228,982 Fiberco Telecommunications Corp 28,142 26,088 28,142 26,088 France Telecom Long Distance USA, LLC 8,716 8,080 8,716 8,080 General Communications Inc 237,600 195,307 2,662,330 2,467,979 2,899,930 2,663,286 Genuity Solutions Inc 6,142,578 5,694,170 6,142,578 5,694,170 Global Crossing LTD 4,604,153 3,784,614 7,202,847 6,677,039 11,807,000 10,461,653 Global Crossing Ltd 2,836,086 2,629,052 2,836,086 2,629,052 Global Crossing NA Networks Inc 14,898 13,810 14,898 13,810 Integra Telecom of Washington 363,774 337,219 363,774 337,219 Level 3 Communications 749,381 694,676 749,381 694,676 MCI Worldcom 108,207 100,308 108,207 100,308 MCI Worldcom Network Services Inc 234,406 217,294 234,406 217,294 McLeod USA Network Svcs Inc 62,580 58,011 62,580 58,011 Methow Aviation Inc 237,251 219,931 237,251 219,931 Metromedia Fiber Network Services 4,033,626 3,739,172 4,033,626 3,739,172 Metronet Fiber US Inc 70,774 65,608 70,774 65,608 Metronet Fiber Washington Inc 1,476,879 1,369,067 1,476,879 1,369,067 Nextel West Corp 4,373,386 4,054,128 4,373,386 4,054,128 Northwest Pipeline Corp 2,471,287 2,031,398 27,741,419 25,716,295 30,212,706 27,747,693 Olympic Pipeline Co 258,674 212,630 10,689,232 9,908,918 10,947,906 10,121,548 OnFiber Communications Inc 4,446,333 4,121,751 4,446,333 4,121,751 Pacific Bell Wireless Northwest LLC 9,489,533 8,796,797 9,489,533 8,796,797 PhoneTel Technologies Inc 4,679 4,337 4,679 4,337 Puget Sound Energy/Elec 737,199 605,978 6,823,380 6,325,273 7,560,579 6,931,251 Puget Sound Energy/Gas 9,432,327 7,753,373 109,410,053 101,423,119 118,842,380 109,176,492 Qwest Wireless LLC 8,784,431 8,143,168 8,784,431 8,143,168 RCN Corporation 64,673 59,952 64,673 59,952 SBC Telecom 445,394 412,880 445,394 412,880

17 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Snohomish (cont') Schlumberger Sema 1,791,786 1,660,986 1,791,786 1,660,986 Seattle SMSA LTD Partnership 452,302 371,792 18,826,377 17,452,052 19,278,679 17,823,844 Spacenet Inc 42,795 39,671 42,795 39,671 Sprint Corp 2,303,645 1,893,596 6,092,651 5,647,887 8,396,296 7,541,483 Sprint Spectrum LP 17,823,572 16,522,451 17,823,572 16,522,451 Time Warner on behalf of GST Comm 269,977 250,268 269,977 250,268 Touch America Inc 44,000 36,168 44,000 36,168 US West Communications Inc 478,012 443,117 478,012 443,117 United Parcel Service Co 250,822 232,512 250,822 232,512 Verizon Airfone Inc 99,894 92,602 99,894 92,602 Verizon Northwest Inc 116,774,345 95,988,512 407,989,821 378,206,564 524,764,166 474,195,076 VoiceStream PCS III 23,809,848 22,071,729 23,809,848 22,071,729 Whidbey Telephone Co 122,267 113,342 122,267 113,342 Winstar Communications LLC 13,567 12,576 13,567 12,576 XO Communications Inc 30,422 28,201 30,422 28,201 Private Car Companies 7,903,248 7,326,310 7,903,248 7,326,310 TOTALS 162,638,624 133,688,950 718,099,071 665,677,839 880,737,695 799,366,789

Spokane ABX Air Inc 787,287 766,031 787,287 766,031 AT&T Communications 9,016,403 8,042,631 8,511,564 8,281,751 17,527,967 16,324,382 AT&T Wireless Service of Wa Inc 895,857 871,669 895,857 871,669 Alaska Airlines Inc 8,597,865 8,365,722 8,597,865 8,365,722 America West Airlines Inc 3,869,073 3,764,608 3,869,073 3,764,608 American Trans Air Inc 12,615 12,275 12,615 12,275 Ameriflight Inc 175,634 170,892 175,634 170,892 Avista Communications Inc 4,671,355 4,545,228 4,671,355 4,545,228 Avista Corp - Gas 222,259 198,255 95,818,014 93,230,927 96,040,273 93,429,182 Avista Corporation - Electric 23,142,568 20,643,171 234,630,068 228,295,057 257,772,636 248,938,228 BNSF - Tax Dept 30,749,412 27,428,475 10,008,202 9,737,980 40,757,613 37,166,455 Big Sky Transportation Co 1,043,820 1,015,637 1,043,820 1,015,637 Casino Express 40,943 39,838 40,943 39,838 Century Tel of WA, Inc (T141) 1,955,453 1,744,264 18,493,147 17,993,832 20,448,600 19,738,096 Chevron Pipe Line Co 70,160 62,583 564,518 549,276 634,678 611,859 Claircom Communications Group Inc 40,619 39,523 40,619 39,523 Concert Global Networks USA LLC 250,631 243,864 250,631 243,864 Cricket Communications Inc 23,720,000 23,079,560 23,720,000 23,079,560 DHL Airways Inc 36,265 35,286 36,265 35,286 Delta Air Lines Inc 6,996,269 6,807,370 6,996,269 6,807,370 Electric Lightwave Inc 13,653,706 13,285,056 13,653,706 13,285,056 Empire Airlines Inc 68,544 66,693 68,544 66,693 Executive Flight Inc 2,332 2,269 2,332 2,269 Federal Express Corp 12,682,295 12,339,873 12,682,295 12,339,873 Genuity Solutions Inc 1,799 1,750 1,799 1,750 Global Crossing NA Networks Inc 18,385 17,889 18,385 17,889 Global Crossing Telecomm Inc 8,458 8,229 8,458 8,229 Grand Holdings Inc 15,327 14,913 15,327 14,913 Horizon Air Industries Inc 25,478,388 24,790,471 25,478,388 24,790,471 Inland Power & Light Co 2,261,230 2,017,017 34,513,664 33,581,795 36,774,894 35,598,812 Kootenai Electric Coop Inc 211,000 205,303 211,000 205,303 MCI Worldcom 16,667 16,217 16,667 16,217 MCI Worldcom Network Services Inc 440,051 428,169 440,051 428,169 McLeod USA Network Svcs Inc 642,684 625,332 642,684 625,332 McLeod USA Telecommunications Services, 49,307 47,975 49,307 47,975 Methow Aviation Inc 45,137 43,919 45,137 43,919 Montana Rail Link Inc 2,542,000 2,473,366 2,542,000 2,473,366 Nextel West Corp 1,747,037 1,699,867 1,747,037 1,699,867 Northwest Airlines Inc 5,175,490 5,035,752 5,175,490 5,035,752 Northwest Microwave 494,479 481,128 494,479 481,128 Northwest Open Access Network 640,914 623,609 640,914 623,609

18 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Spokane (cont') Northwest Pipeline Corp 491,313 438,251 9,234,942 8,985,599 9,726,255 9,423,850 PG & E Gas Transmission Northwest 5,957,051 5,313,689 53,115,970 51,681,839 59,073,021 56,995,528 Pacific Bell Wireless Northwest LLC 8,801,058 8,563,429 8,801,058 8,563,429 Palouse River & Coulee City Railroad 775,141 691,426 135,448 131,791 910,589 823,217 PhoneTel Technologies Inc 1,373 1,336 1,373 1,336 Puget Sound Energy/Elec 10,024 9,753 10,024 9,753 Qwest Wireless LLC 9,728 9,465 9,728 9,465 Regional Express Co 20,480 19,928 20,480 19,928 Skywest Airlines Inc 4,916,955 4,784,197 4,916,955 4,784,197 Southwest Airlines Co 24,325,658 23,668,866 24,325,658 23,668,866 Spacenet Inc 37,035 36,035 37,035 36,035 Sprint Corp 1,353,385 1,207,219 6,703,156 6,522,171 8,056,541 7,729,390 Sprint Spectrum LP 2,458,132 2,391,762 2,458,132 2,391,762 Sun Country Airlines Inc 2,140 2,082 2,140 2,082 TW Wireless LLC 13,143,742 12,788,861 13,143,742 12,788,861 Time Warner on behalf of GST Comm 2,201,610 2,142,167 2,201,610 2,142,167 Touch America Inc 3,205,502 3,118,953 3,205,502 3,118,953 US West Communications Inc 25,454,224 22,705,168 182,681,599 177,749,196 208,135,823 200,454,364 Ubiquitel Inc 19,313,568 18,792,101 19,313,568 18,792,101 Union Pacific Railroad Co 17,713,636 15,800,563 3,410,612 3,318,526 21,124,248 19,119,089 United Air Lines Inc 12,740,967 12,396,961 12,740,967 12,396,961 United Parcel Service Co 13,185,599 12,829,588 13,185,599 12,829,588 Verizon Airfone Inc 81,701 79,495 81,701 79,495 Verizon Northwest Inc 785,794 700,928 3,800,728 3,698,108 4,586,522 4,399,036 VoiceStream PV/SS PCS LP 4,903,147 4,770,763 4,903,147 4,770,763 XO Communications Inc 9,155,097 8,907,910 9,155,097 8,907,910 Yellowstone Pipeline Co 496,940 443,270 1,482,749 1,442,715 1,979,689 1,885,985 Private Car Companies 19,256,847 18,736,916 19,256,847 18,736,916 TOTALS 120,444,969 107,436,910 915,946,977 891,216,414 1,036,391,946 998,653,324

Stevens Avista Corp - Gas 3,609 3,324 14,233,539 13,208,724 14,237,148 13,212,048 Avista Corporation - Electric 1,803,484 1,661,009 149,335,345 138,583,200 151,138,829 140,244,209 BNSF - Tax Dept 12,052,731 11,100,565 3,539,604 3,284,752 15,592,335 14,385,317 Century Tel of WA, Inc (T141) 349,262 321,670 13,528,579 12,554,521 13,877,841 12,876,191 Federal Express Corp 5,102 4,735 5,102 4,735 Ferry Equipment Co LLC 412,622 382,913 412,622 382,913 Inland Power & Light Co 128,013 117,900 4,197,067 3,894,878 4,325,080 4,012,778 MCI Worldcom Network Services Inc 1,535 1,425 1,535 1,425 Spacenet Inc 2,384 2,212 2,384 2,212 Sprint Spectrum LP 2,822 2,619 2,822 2,619 US West Communications Inc 990,311 912,076 13,201,102 12,250,622 14,191,413 13,162,698 Verizon Wireless (VAW) LLC - WA 1,474,805 1,368,619 1,474,805 1,368,619 Private Car Companies 8,062,945 7,482,413 8,062,945 7,482,413 TOTALS 15,327,410 14,116,544 207,997,450 193,021,633 223,324,860 207,138,177

Thurston 360networks Inc 279,572 263,637 279,572 263,637 AT&T Communications 1,761,222 1,613,279 1,695,515 1,598,870 3,456,737 3,212,149 AT&T Wireless Service of Wa Inc 5,065 4,777 5,065 4,777 Advanced Telecom Group Inc 1,292,213 1,218,557 1,292,213 1,218,557 Ameriflight Inc 75,630 71,319 75,630 71,319 Avista Corporation - Electric 715,982 655,840 342,902 323,356 1,058,884 979,196 BNSF - Tax Dept 13,978,505 12,804,310 4,296,783 4,051,867 18,275,288 16,856,177 Cable & Wireless Inc 72,186 68,071 72,186 68,071 Century Tel of WA, Inc (T141) 4,964 4,681 4,964 4,681 Covad Communications Company 100,457 94,731 100,457 94,731 Dynegy Connect LP 144,408 136,177 144,408 136,177 Electric Lightwave Inc 571,071 538,520 571,071 538,520

19 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Thurston (cont') Enron Broadband Services 1,656 1,562 1,656 1,562 Federal Express Corp 321,559 303,230 321,559 303,230 France Telecom Long Distance USA, LLC 26,337 24,836 26,337 24,836 Genuity Solutions Inc 203,326 191,736 203,326 191,736 Global Crossing NA Networks Inc 199,799 188,410 199,799 188,410 Global Crossing Telecomm Inc 610 575 610 575 Level 3 Communications 864,432 791,820 4,887,382 4,608,801 5,751,814 5,400,621 MCI Worldcom 183,281 172,834 183,281 172,834 MCI Worldcom Network Services Inc 352,380 332,294 352,380 332,294 McLeod USA Network Svcs Inc 75,663 71,350 75,663 71,350 Nextel West Corp 1,179,165 1,111,953 1,179,165 1,111,953 Northwest Microwave 50,775 47,881 50,775 47,881 Northwest Open Access Network 1,110,365 1,047,075 1,110,365 1,047,075 Northwest Pipeline Corp 1,931,146 1,768,930 12,982,227 12,242,240 14,913,373 14,011,170 Olympia Networking Services 227,500 214,533 227,500 214,533 Olympic Pipeline Co 324,713 297,437 3,091,054 2,914,864 3,415,767 3,212,301 PacifiCorp 3,283,183 3,007,396 2,651,678 2,500,533 5,934,861 5,507,929 Pacific Bell Wireless Northwest LLC 3,012,729 2,841,004 3,012,729 2,841,004 PhoneTel Technologies Inc 1,680 1,584 1,680 1,584 Puget Sound & Pacific RR 802,667 735,243 55,956 52,766 858,622 788,009 Puget Sound Energy/Elec 12,196,782 11,172,252 132,345,598 124,801,898 144,542,380 135,974,150 Puget Sound Energy/Gas 104,655 95,864 44,131,107 41,615,634 44,235,762 41,711,498 Qwest Communications Corp 1,484,835 1,400,199 1,484,835 1,400,199 Qwest Wireless LLC 4,623,892 4,360,330 4,623,892 4,360,330 SES Americom, Inc 90,350 85,200 90,350 85,200 Schlumberger Sema 7,167,142 6,758,615 7,167,142 6,758,615 Shared Communication Services 1,366 1,288 1,366 1,288 Spacenet Inc 10,936 10,313 10,936 10,313 Sprint Corp 1,824,160 1,720,183 1,824,160 1,720,183 Sprint Spectrum LP 4,814,909 4,540,459 4,814,909 4,540,459 Tanner Electric Coop 76,913 72,529 76,913 72,529 Time Warner on behalf of GST Comm 3,251,018 3,065,710 3,251,018 3,065,710 Touch America Inc 30,229 28,506 30,229 28,506 TransAlta Centralia Gen and Mining 12,379,661 11,339,769 512,914 483,678 12,892,575 11,823,447 US West Communications Inc 7,399,866 6,778,277 93,513,365 88,183,103 100,913,231 94,961,380 Union Pacific Railroad Co 930,507 852,345 2,324,729 2,192,220 3,255,237 3,044,565 VoiceStream PCS III 7,264,870 6,850,772 7,264,870 6,850,772 Williams Network Company 508,573 479,584 508,573 479,584 YCom Networks Inc 2,635,633 2,414,240 15,713,499 14,817,829 18,349,132 17,232,069 Private Car Companies 3,876,819 3,655,840 3,876,819 3,655,840 TOTALS 59,308,954 54,327,002 363,063,114 342,368,514 422,372,068 396,695,516

Wahkiakum AT&T Wireless Service of Wa Inc 115,897 108,363 115,897 108,363 AT&T Wireless Services of OR 148,437 138,789 148,437 138,789 Century Tel of WA, Inc (T141) 206,222 181,063 3,131,317 2,927,782 3,337,539 3,108,845 McDaniel Cellular Telephone Co 156,495 146,323 156,495 146,323 Western Wahkiakum County Telephone Co 553,895 486,320 3,168,759 2,962,790 3,722,654 3,449,110 TOTALS 760,117 667,383 6,720,906 6,284,047 7,481,023 6,951,430

Walla Walla AT&T Communications 21,300 19,298 2,432,385 2,330,225 2,453,685 2,349,523 AT&T Wireless Service of Wa Inc 636,224 609,502 636,224 609,502 Ameriflight Inc 46,096 44,160 46,096 44,160 BMCT Equipment Co LLC 579,124 524,686 5,900,538 5,652,715 6,479,662 6,177,401 BNSF - Tax Dept 1,880,538 1,703,768 2,199,346 2,106,974 4,079,885 3,810,742 Cascade Natural Gas Corp 1,139,439 1,032,332 8,592,877 8,231,976 9,732,316 9,264,308 Century Tel of WA, Inc (T141) 2,853,107 2,733,277 2,853,107 2,733,277 Chevron Pipe Line Co 503,697 482,542 503,697 482,542

20 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Walla Walla (cont') Columbia Rural Electric Assoc Inc 821,920 744,660 6,748,264 6,464,837 7,570,184 7,209,497 Executive Flight Inc 5,831 5,586 5,831 5,586 FPL Energy Vansycle LLC 167,580,000 160,541,640 167,580,000 160,541,640 Federal Express Corp 24,848 23,804 24,848 23,804 Ferry Equipment Co LLC 3,170,841 3,037,665 3,170,841 3,037,665 HighSpeed.Com of Washington LLC 413,000 395,654 413,000 395,654 Highspeed.com 681,000 652,398 681,000 652,398 Horizon Air Industries Inc 2,293,562 2,197,233 2,293,562 2,197,233 Inland Power & Light Co 81,891 78,452 81,891 78,452 Inland Telephone Co 32,351 29,310 565,664 541,906 598,015 571,216 MCI Worldcom Network Services Inc 4,895 4,690 4,895 4,690 Nextel West Corp 1,876 1,797 1,876 1,797 Northwest Pipeline Corp 18,842 17,071 186,432 178,602 205,274 195,673 PG & E Gas Transmission Northwest 7,827,918 7,092,094 80,426,437 77,048,527 88,254,355 84,140,621 PacifiCorp 1,001,438 907,303 35,515,313 34,023,670 36,516,751 34,930,973 Palouse River & Coulee City Railroad 967,722 876,756 185,203 177,425 1,152,925 1,054,181 PhoneTel Technologies Inc 1,830 1,753 1,830 1,753 Spacenet Inc 3,575 3,425 3,575 3,425 TW Wireless LLC 644,405 617,340 644,405 617,340 Touch America Inc 2,234,185 2,140,349 2,234,185 2,140,349 US West Communications Inc 3,298,358 2,988,312 24,546,065 23,515,130 27,844,423 26,503,442 Union Pacific Railroad Co 17,829,769 16,153,770 2,907,866 2,785,736 20,737,635 18,939,506 VoiceStream PV/SS PCS LP 136,021 130,309 136,021 130,309 Washington RSA #8 Ltd Partnership 70,100 63,511 1,824,538 1,747,907 1,894,638 1,811,418 Private Car Companies 12,626,005 12,095,713 12,626,005 12,095,713 TOTALS 35,488,819 32,152,871 365,973,819 350,602,919 401,462,637 382,755,790

Whatcom 360networks Inc 41,697 39,112 41,697 39,112 AT&T Broadband Phone of WA, LLC 9,297,301 8,720,868 9,297,301 8,720,868 AT&T Communications 1,307,212 1,226,165 1,307,212 1,226,165 AT&T Wireless Service of Wa Inc 25,149 23,590 25,149 23,590 Advanced Telecom Group Inc 142,835 133,979 142,835 133,979 Ameriflight Inc 289,624 271,667 289,624 271,667 BCE Nexxia Corp 96,777 90,777 96,777 90,777 BNSF - Tax Dept 14,336,182 12,142,746 4,270,667 4,005,885 18,606,848 16,148,631 Cascade Natural Gas Corp 1,202,017 1,018,108 39,077,337 36,654,542 40,279,354 37,672,650 Casino Express 26,312 24,681 26,312 24,681 Covad Communications Company 7,242 6,793 7,242 6,793 Empire Airlines Inc 2,862 2,684 2,862 2,684 Federal Express Corp 727,537 682,430 727,537 682,430 Fiberco Telecommunications Corp 86,617 81,247 86,617 81,247 Horizon Air Industries Inc 4,816,949 4,518,298 4,816,949 4,518,298 Island Air 14,885 13,962 14,885 13,962 MCI Worldcom Network Services Inc 192,837 180,881 192,837 180,881 Metromedia Fiber Network Services 985,402 924,307 985,402 924,307 Metronet Fiber US Inc 267,622 251,030 267,622 251,030 Metronet Fiber Washington Inc 1,143,236 1,072,356 1,143,236 1,072,356 Nextel West Corp 1,294,059 1,213,827 1,294,059 1,213,827 Northwest Pipeline Corp 5,015,867 4,248,439 26,474,304 24,832,897 31,490,171 29,081,336 Olympic Pipeline Co 4,651,516 4,363,122 4,651,516 4,363,122 Pacific Bell Wireless Northwest LLC 967,186 907,220 967,186 907,220 PhoneTel Technologies Inc 1,676 1,572 1,676 1,572 Puget Sound Energy/Elec 16,484,790 13,962,617 280,282,013 262,904,528 296,766,803 276,867,145 Qwest Wireless LLC 1,449,645 1,359,767 1,449,645 1,359,767 Schlumberger Sema 2,687,679 2,521,043 2,687,679 2,521,043 Seattle SMSA LTD Partnership 87,441 82,020 87,441 82,020 Shared Communication Services 5,504 5,163 5,504 5,163 Skywest Airlines Inc 1,932,517 1,812,701 1,932,517 1,812,701 Spacenet Inc 13,193 12,375 13,193 12,375

21 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Whatcom (cont') Sprint Corp 127,666 108,133 1,038,004 973,648 1,165,670 1,081,781 Sprint Spectrum LP 3,938,584 3,694,392 3,938,584 3,694,392 Trans Mountain Oil Pipe Line Corp 3,982,405 3,373,097 10,395,583 9,751,057 14,377,988 13,124,154 US West Communications Inc 3,434,275 2,908,831 38,583,817 36,191,620 42,018,092 39,100,451 United Parcel Service Co 9,603 9,008 9,603 9,008 Verizon Northwest Inc 4,591,930 3,889,365 52,301,057 49,058,392 56,892,987 52,947,757 Verizon Wireless (VAW) LLC - WA 7,688,910 7,212,197 7,688,910 7,212,197 VoiceStream PV/SS PCS LP 1,715,151 1,608,811 1,715,151 1,608,811 West Isle Air Inc 200,357 187,935 200,357 187,935 Whidbey Telephone Co 1,013,452 858,394 2,785,477 2,612,777 3,798,929 3,471,171 Winstar Communications LLC 3,392 3,181 3,392 3,181 Private Car Companies 4,986,864 4,677,680 4,986,864 4,677,680 TOTALS 50,188,584 42,509,730 506,313,629 474,922,187 556,502,213 517,431,917

Whitman 81.50 AT&T Communications 2,664,160 2,171,290 2,664,160 2,171,290 Avista Communications Inc 119,179 97,131 119,179 97,131 Avista Corp - Gas 20,662 18,885 7,151,213 5,828,239 7,171,875 5,847,124 Avista Corporation - Electric 3,196,355 2,921,468 33,388,601 27,211,710 36,584,956 30,133,178 BMCT Equipment Co LLC 62,336 56,975 62,336 56,975 Big Bend Elec Coop Inc 11,712 9,545 11,712 9,545 Camas Praire RailNet, Inc 2,558,957 2,338,887 796,042 648,774 3,354,999 2,987,661 Century Tel of WA, Inc (T141) 154,533 125,945 154,533 125,945 Clearwater Power Co 538,531 438,903 538,531 438,903 Executive Flight Inc 2,332 1,901 2,332 1,901 Federal Express Corp 29,208 23,805 29,208 23,805 Ferry Equipment Co LLC 1,714,459 1,397,284 1,714,459 1,397,284 Horizon Air Industries Inc 2,331,863 1,900,469 2,331,863 1,900,469 Inland Power & Light Co 164,950 150,764 6,359,723 5,183,174 6,524,673 5,333,938 Inland Telephone Co 419,875 383,766 1,566,559 1,276,746 1,986,434 1,660,512 MCI Worldcom Network Services Inc 28,981 23,619 28,981 23,619 Nextel West Corp 61,251 49,920 61,251 49,920 Northwest Microwave 31,374 25,570 31,374 25,570 Northwest Pipeline Corp 45,822 41,881 7,448,684 6,070,678 7,494,506 6,112,559 PG & E Gas Transmission Northwest 59,591 54,466 77,279,020 62,982,401 77,338,611 63,036,867 Palouse River & Coulee City Railroad 3,425,157 3,130,593 526,694 429,255 3,951,850 3,559,848 Pioneer Telephone Co 274,019 250,453 1,903,811 1,551,606 2,177,830 1,802,059 Spacenet Inc 2,384 1,943 2,384 1,943 Touch America Inc 1,117,092 910,430 1,117,092 910,430 US West Communications Inc 451,321 412,507 4,289,178 3,495,680 4,740,499 3,908,187 Ubiquitel Inc 4,225,534 3,443,810 4,225,534 3,443,810 Union Pacific Railroad Co 1,452,425 1,327,517 355,482 289,718 1,807,908 1,617,235 Verizon Northwest Inc 3,406,323 3,113,379 15,588,788 12,704,862 18,995,111 15,818,241 VoiceStream PV/SS PCS LP 100,184 81,650 100,184 81,650 Washington RSA #8 Ltd Partnership 24,770 22,640 7,093,424 5,781,140 7,118,194 5,803,780 Private Car Companies 20,915,310 17,045,980 20,915,310 17,045,980 TOTALS 15,562,563 14,224,181 197,795,307 161,203,178 213,357,870 175,427,359

Yakima AT&T Communications 6,596,706 5,917,245 1,252,856 1,157,639 7,849,562 7,074,884 AT&T Wireless Service of Wa Inc 196,779 181,823 196,779 181,823 Ameriflight Inc 264,491 244,390 264,491 244,390 BNSF - Tax Dept 18,155,237 16,285,248 5,511,503 5,092,628 23,666,740 21,377,876 Benton Rural Electric Assoc Inc 180,501 161,909 10,654,144 9,844,429 10,834,645 10,006,338 Cable & Wireless Inc 233,314 215,582 233,314 215,582 Cascade Natural Gas Corp 1,480,065 1,327,618 23,465,311 21,681,947 24,945,376 23,009,565 Casino Express 22,776 21,045 22,776 21,045 CenturyTel of Cowiche, Inc 178,669 160,266 1,762,686 1,628,722 1,941,355 1,788,988 Dynegy Connect LP 248,905 229,988 248,905 229,988

22 Table 9

RECAPITULATION OF PUBLIC UTILITY COMPANIES BY COUNTY

Actual and Equalized Property Values for Calendar Year 2002

REAL PROPERTY PERSONAL PROPERTY TOTAL REAL & PERSONAL COUNTY ACTUAL EQUALIZED ACTUAL EQUALIZED ACTUAL EQUALIZED

Yakima (cont') Electric Lightwave Inc 10,989 10,153 10,989 10,153 Ellensburg Telephone Co Inc 773,607 693,925 5,464,186 5,048,908 6,237,793 5,742,833 Empire Airlines Inc 4,875 4,505 4,875 4,505 Executive Flight Inc 47,813 44,179 47,813 44,179 Federal Express Corp 204,985 189,406 204,985 189,406 France Telecom Long Distance USA, LLC 86,603 80,021 86,603 80,021 Genuity Solutions Inc 506,170 467,701 506,170 467,701 Horizon Air Industries Inc 4,048,580 3,740,888 4,048,580 3,740,888 Level 3 Communications 876,479 786,202 7,352,946 6,794,122 8,229,425 7,580,324 MCI Worldcom Network Services Inc 1,557,001 1,438,669 1,557,001 1,438,669 McDaniel Cellular Telephone Co 149,660 138,285 149,660 138,285 Nextel West Corp 588,770 544,023 588,770 544,023 Northwest Microwave 308,989 285,506 308,989 285,506 Northwest Open Access Network 888,482 820,957 888,482 820,957 Northwest Pipeline Corp 173,537 155,663 5,289,381 4,887,388 5,462,918 5,043,051 PacifiCorp 13,340,196 11,966,156 112,922,291 104,340,197 126,262,487 116,306,353 PhoneTel Technologies Inc 915 846 915 846 Shared Communication Services 1,880 1,737 1,880 1,737 Skywest Airlines Inc 1,868,818 1,726,788 1,868,818 1,726,788 Spacenet Inc 33,480 30,936 33,480 30,936 Sprint Corp 103,017 95,187 103,017 95,187 Sprint Corp-United Telephone NW 2,692,894 2,415,526 27,423,554 25,339,364 30,116,448 27,754,890 TW Wireless LLC 2,403,953 2,221,252 2,403,953 2,221,252 Touch America Inc 3,332,734 3,079,446 3,332,734 3,079,446 US West Communications Inc 6,508,482 5,838,108 48,316,631 44,644,567 54,825,113 50,482,675 Union Pacific Railroad Co 35,228 32,551 35,228 32,551 Verizon Northwest Inc 295,328 264,909 1,918,298 1,772,508 2,213,626 2,037,417 VoiceStream PV/SS PCS LP 635,805 587,484 635,805 587,484 Private Car Companies 7,090,054 6,551,209 7,090,054 6,551,209 TOTALS 51,251,701 45,972,775 276,208,852 255,216,976 327,460,553 301,189,751

STATEWIDE TOTAL 1,903,918,557 1,716,096,949 13,272,899,648 12,563,495,443 15,176,818,205 14,279,592,392

23