Legal Opinion
Western Generation Agency v. Department of Revenue
Oregon Tax Court
Decided February 13, 1997No. TC 3860PublishedCited by 1 opinion
1Opinion of the Court
CARL N. BYERS, Judge.
Western Generation Agency (WGA) appeals from the denial of a property tax exemption for its electrical generating facility. If it is determined that the facility is taxable, then WGA also appeals the assessed value. This matter is before the court on cross motions for summary judgment to resolve the tax status of the property.
FACTS
WGA is an intergovernmental entity formed under ORS chapter 190 1 by the City of Eugene, acting through its Eugene Water and Electric Board (EWEB), and the Clatskanie People’s Utility District (CPUD). EWEB is a municipal utility authorized by…
2Cases cited8 opinions
- Cook v. Port of PortlandOregon Supreme Court · 1891
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Supreme Court · 1972
- Board of Directors of Northern Wasco County People's Utility District v. KellyOregon Supreme Court · 1943
- City of Eugene v. KeeneyOregon Supreme Court · 1930
- State Ex Rel. Eckles v. WoolleyOregon Supreme Court · 1986
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Public Utility District No. 1 v. Department of RevenueOregon Tax Court · 2005