Kaiser Aluminum & Chemical Corp. v. Department of Ecology

Kaiser Aluminum & Chemical Corporation (Kaiser) appeals from a superior court judgment which upheld an order by the Pollution Control Hearings Board (Board) affirming the Department of Ecology's (DOE) denial of tax credits for the modification of certain pollution control equipment. It is undisputed that Kaiser's assignments of error relate solely to the Board's conclusions of law. Accordingly, we have placed ourselves in the same position as the superior court and reviewed the record developed before the Board pursuant to the "error of law" standard of the administrative procedure act. RCW…