Legal Opinion
Pacific Power & Light Co. v. Department of Revenue
Oregon Tax Court
Decided October 10, 1977PublishedCited by 10 opinions
1Opinion of the Court
CARLISLE B. ROBERTS, Judge.
The plaintiff is a Maine Corporation, qualified to do business in the states of Oregon, California, Washington, Montana, Idaho and Wyoming. Its principal place of business is in Portland, Oregon. The corporation provides electric, water and steam heat service to retail customers within the State of Oregon and elsewhere and has property situated within this state which is subject to ad valorem taxation. The plaintiff is included in that category of designated utilities whose properties are annually assessed by the defend ant, the Oregon Department of Revenue,…
2Cases cited11 opinions
- Feves v. Department of RevenueOregon Tax Court · 1971
- Nashville Housing Authority v. CohenTennessee Supreme Court · 1976
- Shields v. Department of RevenueOregon Supreme Court · 1973
- Publishers Paper Co. v. Department of RevenueOregon Supreme Court · 1974
- J. R. Widmer, Inc. v. Department of RevenueOregon Supreme Court · 1972
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Pacific Power & Light Co. v. Department of RevenueOregon Supreme Court · 1979
- United Telephone Co. v. Department of RevenueOregon Supreme Court · 1989
- Burlington Northern, Inc. v. Department of RevenueOregon Tax Court · 1979
- Pp L v. Dept. of Rev.Oregon Tax Court · 1987
- United Telephone Co. of the Northwest, Inc. v. Department of RevenueOregon Tax Court · 1986
5 more not listed; retrieve them via the Exa API.