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A. The regulatory fees and costs provided for in this title, and any compensation charged and paid for the public rights-of-way provided for in this title, are separate from, and in addition to, any and all federal, state, local and city taxes as may be levied, imposed or due from a telecommunications carrier, its customers or subscribers, or on account of the lease, sale, delivery or transmission of telecommunications services.

B. The City has determined that any fee imposed by this title is not subject to the property tax limitations of Chapter XI, Section 11(b) of the Oregon Constitution.