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DEPARTMENT OF REVENUE v. PACIFIC POW. & LIGHT CO.

No. 13273.

558 P.2d 454 (1976)

The DEPARTMENT OF REVENUE of the State of Montana, Appellant, v. PACIFIC POWER AND LIGHT COMPANY, Respondent.

Supreme Court of Montana.

Decided December 29, 1976.

Rehearing Denied January 27, 1977.

Attorney(s) appearing for the Case

Robert A. Poore, argued, Butte, R. Bruce McGinnis, argued, Helena, for appellant.

Murphy, Robinson, Heckathorn & Phillips, Douglas D. Dasinger, argued, Kalispell, Mark H. Peterman, argued, Portland, Or., for respondent.

HASWELL, Justice.

This appeal involves the validity of the Montana Department of Revenue's method of assessment of taxes on the Montana property of an interstate electric utility. The state tax appeal board and the district court held the method of assessment invalid, reduced the assessment, and a 1974 tax reduction of approximately $100,000 resulted. We reverse.

By way of overview, the general method of assessment by the Department of Revenue (DOR) was the...

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