Department of Revenue v. Puget Sound Power & Light Co.

This is an appeal from an amended judgment of the District Court for the Sixteenth Judicial District, Rosebud County, affirming the decision of the State Tax Appeal Board to classify respondent’s 50 per cent interest in the Colstrip Generating Complex as Class Seven (new industrial property) for property tax purposes as provided in section 84-301, R.C.M. 1947. We affirm the decision of the District Court for the reasons set forth below.

Respondent, Puget Sound Power and Light Company (Puget Sound) is a public utility incorporated under the laws of the State of Washington and doing business as…