8. Taxes Other Than Income

8.1. Payroll Taxes

Based on their agreement on revisions made to payroll expenses, Park and ORA agree on the following estimates of Payroll Taxes in the test years:

Test Year 2004 (in 000s)

Central Basin 196.2

Main Office 53.1

Total 249.3

Test Year 2005 (in 000s)

Central Basin 202.2

Main Office 53.4

Total 255.6

8.2. Ad Valorem Taxes

The difference between Park and ORA's estimates of Ad Valorem Taxes is due to the difference between the parties' estimates of utility plant. The adjustment has been made in the attached appendices.