Legal Opinion
Portland General Electric Co. v. State Tax Commission
Oregon Supreme Court
Decided February 28, 1968PublishedCited by 11 opinions
1Opinion of the CourtMcAllister, J.
These cases involve the valuation for ad valorem tax purposes of certain property used by the plaintiff, Portland General Electric Company, as a part of its Pelton-Round Butte Hydro-electric Project in Jefferson county. The State Tax Commission assessed PGE’s interest in the property and PGE being dissatisfied appealed to the Oregon Tax Court. The tax court reduced the valuations fixed by the commission, and the commission has appealed to this court and PGE has cross-appealed. The first case, 2 OTR 222 (1965), involves the 1964 tax year, and the second case, 2 OTR 356 (1966), involves the…
2Cases cited17 opinions
- United States v. City of DetroitSupreme Court of the United States · 1958
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
- City of Detroit v. Murray Corp. of AmericaSupreme Court of the United States · 1958
- De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955
- United States v. Township of MuskegonSupreme Court of the United States · 1958
12 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Pacificorp Power Marketing, Inc. v. Department of RevenueOregon Supreme Court · 2006
- Fairbanks North Star Borough Assessor's Office v. Golden Heart Utilities, Inc.Alaska Supreme Court · 2000
- Tarrant Appraisal District v. American Airlines, Inc.Court of Appeals of Texas · 1992
- T & R Service, Inc. v. CommissionOregon Tax Court · 1968
- Jones Intercable, Inc. v. Department of RevenueOregon Tax Court · 1993
6 more not listed; retrieve them via the Exa API.