D. R. Johnson Lumber Co. v. Department of Revenue

Taxpayers (“D. R. Johnson Lumber Company”) 1 appeal from a decision of the Tax Court that their two steam powered electric generating facilities (the facilities) are assessed properly under ORS 308.505 et seq. D. R. Johnson Lumber Co. v. Dept. of Rev., 12 OTR 429 (1993). For the reasons that follow, we affirm the Tax Court’s judgment.

Taxpayers own two steam powered electric generating facilities (“Co-Gen” and “Co-Gen II”) that use wood waste to generate steam. Most of the wood waste is a byproduct from D. R. Johnson Lumber Company’s adjacent lumber mills, but Co-Gen and Co-Gen II also…