SC 28346.

648 P.2d 1284 (1982)

293 Or. 374

NORTHWEST NATURAL GAS COMPANY, an Oregon Corporation; and Cascade Natural Gas Corporation, a Washington Corporation, Petitioners, v. Lynn D. FRANK, Director of the Oregon Department of Energy, Respondent.

Supreme Court of Oregon, In Banc.

Decided July 27, 1982.

Attorney(s) appearing for the Case

Bruce R. DeBolt, Northwest Natural Gas Co., Salem, argued the cause for petitioners. With him on the briefs were Harold W. Pierce, Portland, Northwest Natural Gas Co., and Gene C. Rose, Ontario, and W. Brian Matsuyama, Cascade Natural Gas Co., Seattle, Wash.

William F. Gary, Sol. Gen., argued the cause for respondent. With him on the brief were Dave Frohnmayer, Atty. Gen., Stanton F. Long, Deputy Atty. Gen., and Christine L. Dickey, Asst. Atty. Gen., Salem.

Steven F. McCarrel, Portland Gen. Elec. Co., Portland, argued the cause and filed the brief for respondent-intervenor.

LENT, Chief Justice.

We exercise original jurisdiction granted by Oregon Laws 1981, Chapter 792, section 7(3), to review an order of the respondent director of the Oregon Department of Energy issued pursuant to ORS 469.420 as amended by Chapter 792. Petitioners are energy resource suppliers. Respondent's order assesses a tax against petitioners based upon their prorated share of the total number of British thermal units (BTUs) of energy sold by energy resource suppliers...

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