Legal Opinion
Portland General Electric Co. v. Department of Revenue
Oregon Tax Court
Decided March 1, 1977PublishedCited by 10 opinions
1Opinion of the Court
CARLISLE B. ROBERTS, Judge.
The plaintiff is an electric utility and its operating property is "Centrally assessed” by the defendant, the Department of Revenue (not by the county assessor), pursuant to ORS 308.505 to 308.730.
Defendant’s assessment roll respecting plaintiff’s operating property for the assessment date January 1, 1976, was delivered to the director of the department (ORS 308.585) on the second Monday in June 1976, and reviewed by the director (ORS 308.590), at which time changes were made in the assessment in several respects. Plaintiff petitioned the director for a reduction in…
2Cases cited18 opinions
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Curry v. McCanlessSupreme Court of the United States · 1939
- Fullerton v. LammOregon Supreme Court · 1945
- State Ex Rel. Nilsen v. Oregon State Motor Ass'nOregon Supreme Court · 1967
- Sunshine Dairy v. PetersonOregon Supreme Court · 1948
13 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Bain v. Department of RevenueOregon Supreme Court · 1982
- Pacific Power & Light Co. v. Department of RevenueOregon Tax Court · 1977
- SOUTHERN PAC. TRANS. v. Dept. of Rev.Oregon Supreme Court · 1983
- Canteen Company of Oregon v. Dept. of Rev.Oregon Tax Court · 1980
- N.W. Nat. Gas Com. v. Dept. of Rev.Oregon Tax Court · 2007
5 more not listed; retrieve them via the Exa API.