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PACIFICORP POWER v. DEPARTMENT OF REVENUE

(TC 4592; SC S51403).

131 P.3d 725 (2006)

340 Or. 204

PACIFICORP POWER MARKETING, INC., Appellant, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Oregon.

Decided March 16, 2006.

Attorney(s) appearing for the Case

James N. Westwood, of Stoel Rives LLP, Portland, argued the cause for appellant. With him on the briefs was David L. Canary, of Garvey Schubert Barer, Portland.

Marilyn J. Harbur, Assistant Attorney General, Salem, argued the cause for respondent. With her on the briefs were Hardy Myers, Attorney General, and Melisse S. Cunningham, Assistant Attorney General.

Before CARSON, Chief Justice, and GILLETTE, DURHAM, RIGGS, DE MUNIZ, BALMER, and KISTLER, Justices.

CARSON, J.

In this property tax case, we are called upon to decide whether appellant, PacifiCorp Power Marketing, Inc. (PPM),1 is subject to ad valorem taxation by the Department of Revenue (department) based upon its contract rights relating to a municipally owned electricity cogeneration facility (facility). The department assessed the facility and taxed PPM for the 2002-03 tax year,...

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