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

This appeal involves an ad valorem property tax valuation. The respondent, Puget Sound Power and Light Company, (Puget) filed a petition with the State Tax Appeal Board (Board) claiming that the Department of Revenue (Department) overvalued Puget’s property for 1983. The petition raised five issues on the Department’s appraisal methods, and the Board held for the Department on all issues relevant to this appeal. Puget appealed the Board’s decision to the District Court, and the District Court reversed the Board on such issues. The Department appeals the District Court decision, and Puget…