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PHELAN v. ENVIRONMENTAL QUALITY COMMISSION

93C-11488; CA A88988.

917 P.2d 1029 (1996)

141 Or. App. 321

In the Matter of the Rejection of Applicant Gerald E. Phelan's Tax Credit Applications Numbers TC-3511 and TC-3954 by the Environmental Quality Commission. Gerald E. PHELAN, Respondent, v. ENVIRONMENTAL QUALITY COMMISSION OF OREGON and Oregon Department of Environmental Quality, Appellants.

Court of Appeals of Oregon.

Decided May 29, 1996.

Attorney(s) appearing for the Case

John T. Bagg, Assistant Attorney General, argued the cause for respondent. With him on the briefs were Theodore R. Kulongoski, Attorney General, and Virginia L. Linder, Solicitor General.

Robert L. Engle, Woodburn, argued the cause for respondent. With him on the brief was Engle & Schmidtman.

Before DEITS, P.J., and De MUNIZ and HASELTON, JJ.

De MUNIZ, Judge.

Defendants, the Environmental Quality Commission of Oregon (the commission) and the Oregon Department of Environmental Quality (the department), appeal a stipulated judgment reversing the commission's rejection of plaintiff's applications for tax credit certificates. The sole issue on appeal is whether plaintiff is entitled under ORS 468.150 to pollution control facility tax credit certificates.1 We reverse.

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