Pacific Power & Light Co. v. Department of Revenue

CARL N. BYERS, Judge.

This case concerns the value of plaintiffs Oregon property as of January 1, 1984. Plaintiff is a regulated public utility which generates and distributes electricity in six western states (Oregon, Washington, California, Idaho, Montana and Wyoming).1

Defendant is required by ORS 308.505 to 308.565 to assess plaintiffs property for ad valorem taxation. Since plaintiffs electric operations stretch across six states, the accepted method is to value plaintiffs electric utility property as an integrated operating unit and then allocate a portion of that value to Oregon.2

As a…