Joseph Hydro Associates, Ltd. v. Department of Revenue

CARL N. BYERS, Judge.

The property which is the subject of this appeal is a newly constructed electric generating facility. The property was assessed by the Department of Revenue as of January 1, 1985, as a utility in accordance with ORS 308.505.

The property consists of three small hydroelectric power stations with related equipment. Located in Wallowa County northeast of the City of Joseph, the stations all draw their water from an irrigation canal which, after spinning the generators, is returned to the irrigation canal. In addition to the pipes, generators, penstocks and related equipment,…