United Telephone Co. v. Department of Revenue

This is an ad valorem tax case in which this court is required once again to address questions associated with the valuation for tax purposes of property of a public utility. Plaintiff United Telephone Company of the Northwest, Inc. (“United”), challenges tax assessments by the defendant Department of Revenue (“Department”) for the tax years 1983 and 1984, as those assessments were modified by the Oregon Tax Court. United Telephone Co. v. Dept. of Rev., 10 OTR 333 (1986). United asserts that the Tax Court decision should be modified to lower United’s tax burden for each of the two years…