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POWER RESOURCES CO-OP. v. DEPT. OF REV.

(OTC 4032; SC S45799)

996 P.2d 969 (2000)

330 Or. 24

POWER RESOURCES COOPERATIVE, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided March 3, 2000.

Attorney(s) appearing for the Case

I. Franklin Hunsaker, Portland, argued the cause and filed the briefs for appellant. With him on the briefs were Stephen B. Hill, R. Erick Johnson, Portland, and Bullivant Houser Bailey.

James E. Wallace, Assistant Attorney General, Salem, argued the cause and filed the brief for respondent. With him on the brief were Hardy Myers, Attorney General, and Marilyn H. Harbur, Assistant Attorney General.

Before CARSON, Chief Justice, and GILLETTE, VAN HOOMISSEN, DURHAM, LEESON, and RIGGS, Justices.

GILLETTE, J.

In this direct appeal from a decision of the Tax Court, the issue is whether a part of the real and personal property that makes up the electric transmission system known as the "Pacific Northwest Intertie" (the Intertie) should be included in the assessed value of taxpayer's property. Taxpayer is entitled to use the Intertie under a form of contract called a "Capacity Ownership Agreement." The Department of Revenue (Department) ruled, and the Tax Court...

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