Portland General Electric Co. v. State Tax Commission

Edwajrd H. Howell, Judge.

This is a companion case to Portland General Electric Company v. State Tax Commission, 2 OTR 222, decided November 1, 1965, except that it involves a subsequent tax year, 1965.

The facts which are set forth in the previous opinion will not be repeated in detail. Generally, PGE contends that its interest in lands belonging to the United States and to the Warm Springs Indian tribe which were flooded by the construction of the Round Butte and Pelton hydroelectric projects are not taxable by the defendant and, if they are, the valuations established by the commission do…