Phelan v. Environmental Quality Commission

Defendants, the Environmental Quality Commission of Oregon (the commission) and the Oregon Department of Environmental Quality (the department), appeal a stipulated judgment reversing the commission’s rejection of plaintiffs applications for tax credit certificates. The sole issue on appeal is whether plaintiff is entitled under ORS 468.150 to pollution control facility tax credit certificates.1 We reverse.

Before discussing the facts of this case, a brief discussion of the pollution control facility tax credit program is helpful. Pollution control facilities are generally devices and…