PORTLAND GENERAL ELECTRIC CO. v. STATE TAX COM'N


437 P.2d 827 (1968)

PORTLAND GENERAL ELECTRIC COMPANY, a Corporation, Respondent and Cross-Appellant, v. STATE TAX Commission, Appellant and Cross-Respondent.

Supreme Court of Oregon, In Banc.

Decided February 28, 1968.


Attorney(s) appearing for the Case

Alfred B. Thomas, Asst. Atty. Gen., Salem, argued the cause for appellant and cross-respondent. With him on the briefs were Robert Y. Thornton, Atty. Gen., and Gerald F. Bartz, Asst. Atty. Gen., Salem.

Alfred H. Stoloff, Portland, argued the cause for respondent and cross-appellant. With him on the briefs were Phillips, Coughlin, Buell & Phillips, Portland.

Before PERRY, C.J., and McALLISTER, SLOAN, O'CONNELL, GOODWIN, DENECKE and LUSK, JJ.


McALLISTER, Justice.

These cases involve the valuation for ad valorem tax purposes of certain property used by the plaintiff, Portland General Electric Company, as a part of its Pelton-Round Butte Hydro-electric Project in Jefferson county. The State Tax Commission assessed PGE's interest in the property and PGE being dissatisfied appealed to the Oregon Tax Court. The tax court reduced the valuations fixed by the commission, and the commission has appealed to this...

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