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PACIFIC POW. & LIGHT v. DEPT. OF REVENUE

No. 90-212.

804 P.2d 397 (1991)

PACIFIC POWER & LIGHT COMPANY, Portland General Electric Company, Washington Water Power Company, Puget Sound Power & Light Company, and the Montana Power Company, Plaintiffs and Appellants, v. MONTANA DEPARTMENT OF REVENUE, et al., Defendants and Respondents.

Supreme Court of Montana.

Decided January 10, 1991.

Rehearing Denied February 14, 1991.

Attorney(s) appearing for the Case

Donald R. Murray, Jr., Murphy, Robinson, Heckathorn & Phillips, P.C., Kalispell, and Thomas H. Nelson, Stoel, Rives, Boley, Jones & Grey, Portland, Or., for plaintiffs and appellants.

David W. Woodgerd, Chief Legal Counsel, Paul Van Tricht, Tax Counsel, and Larry G. Schuster, all of Dept. of Revenue, Helena, for defendants and respondents.

BARZ, Justice.

Appellants appeal an order of the First Judicial District Court, Lewis and Clark County, in a consolidated proceeding for declaratory and injunctive relief, upholding the validity of the Montana Department of Revenue's (DOR) assessment of beneficial use taxes against the appellants pursuant to § 15-24-1203, MCA. Appellants are challenging the beneficial use taxes for tax years 1985, 1986, and 1987, upon certain federally-owned 500 kilovolt (KV...

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