Western Generation Agency v. Department of Revenue

This is a direct appeal from a decision of the Tax Court. The issue presented is whether property that is jointly controlled by a people’s utility district and a municipal utility through an intergovernmental entity that was created pursuant to ORS chapter 190 is taxable. The Oregon Tax Court ruled that the property is not subject to taxation. The Department of Revenue (DOR) appeals from that ruling. We conclude that, because the property is controlled by a people’s utility district, it is taxable under ORS 261.050, at least to the extent of that control. We reverse the decision of the Tax…