HOROWITZ, J.
This case presents a question of first impression concerning the validity of regulations adopted by the Department of Ecology (appellant) to govern its approval of applications for tax credit and exemption certificates under RCW 82.34. We conclude the regulations are valid as a permissible interpretation and implementation of RCW 82.34.
For 18 years Weyerhaeuser Company (respondent) operated in its Longview kraft paper mill three recovery boilers...
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