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REYNOLDS METALS CO. v. DEPT. OF REV.

OTC 1895, SC S30875.

709 P.2d 710 (1985)

300 Or. 250

REYNOLDS METALS COMPANY, a Delaware Corporation, Respondent On Reconsideration, v. DEPARTMENT OF REVENUE, Petitioner On Reconsideration.

Supreme Court of Oregon, In Banc.

November 26, 1985.

Attorney(s) appearing for the Case

Dave Frohnmayer, Atty. Gen., and G.F. Bartz, Asst. Atty. Gen., Salem, for petitioner on reconsideration.

Allan Hart, Lindsay, Hart, Neil & Weigler, Portland, for respondent on reconsideration.

LENT, Justice.

The Department of Revenue (Department) has petitioned for reconsideration of a portion of our opinion and decision in Reynolds Metals Co. v. Dept. of Rev., 299 Or. 592, 606-607, 705 P.2d 712, 720-721 (1985). The Department claims we erred when we held that ORS 307.405 exempts pollution control facilities to the figure certified by the Environmental Quality Commission rather than...

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