SIF Energy, LLC v. State ex rel. Department of Energy

This case concerns the proper amount of tax credit that petitioner should have received for its renewable energy facility under Oregon’s business energy tax credit program. A business energy tax credit is calculated based on the “certified cost” of constructing such a facility, as determined by the Oregon Department of Energy. Petitioner built a renewable energy facility for which it was eligible for a business energy tax credit. Although petitioner’s actual construction cost was more than its estimated cost, the department used the estimated cost as the certified cost for tax credit…