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  5. 866 P.2d 1227 (1994)
 

D.R. JOHNSON LUMBER CO. v. DEPT. OF REV.

OTC 3237; SC S40298.

866 P.2d 1227 (1994)

318 Or. 330

D.R. JOHNSON LUMBER COMPANY, dba Prairie Wood Products, and Strawberry Mountain Power Company, an Oregon corporation, and the Jody Johnson Trust, an Oregon Partnership, dba CO-GEN Company and Co-Gen II, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided February 10, 1994.

Attorney(s) appearing for the Case

Inge D. White, Dole, Coalwell, Clark & White, P.C., Roseburg, argued the cause and filed the brief, for appellants.

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause, for respondent. With him on the brief was Theodore R. Kulongoski, Atty. Gen., Salem.

Before CARSON, C.J., and GILLETTE, VAN HOOMISSEN, FADELEY, UNIS, and GRABER, JJ.

VAN HOOMISSEN, Justice.

Taxpayers ("D.R. Johnson Lumber Company")1 appeal from a decision of the Tax Court that their two steam powered electric generating facilities (the facilities) are assessed properly under ORS 308.505 et seq. D.R. Johnson Lumber Co. v. Dept. of Rev., 12 OTR 429, 1993 WL 148719 (1993). For the reasons that follow, we affirm the Tax Court's judgment.

Taxpayers own two steam powered electric generating...

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