N.W. Nat. Gas Com. v. Dept. of Rev.

I. INTRODUCTION

This matter comes before the court on the Motion for Summary Judgment made by Plaintiff Northwest Natural Gas Company (taxpayer) and the Cross-Motion for Summary Judgment made by Defendant Department of Revenue (the department).

II. FACTS

The parties have stipulated to the following facts. Taxpayer is a corporation incorporated under the laws of the State of Oregon and is engaged primarily in the distribution and sale of natural gas to customers in Oregon and the Pacific Northwest. Taxpayer's property is centrally assessed under ORS 308.505 to308.665.1 For each of the 2002-03 to…