Pacificorp Power Marketing, Inc. v. Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding that taxpayer’s contracts demon- strated that it “used” property constituting the Intertie within the meaning of ORS 308.515(1)
• holding taxpayer’s rights to use city-owned power plant in taxpayer’s electricity business caused facility to be assessed to taxpayer, despite taxpayer’s lack of outright ownership
• upholding central assessment of electricity business taxed on power plant owned by city and subject to various contract rights for the benefit of taxpayer
• “If the legislative intent is clear after reviewing the ordinary meaning of the text and context, then no further inquiry is necessary.”
• “except as provided by law” clause means that the exemption does not apply to centrally assessed property
• “If the legislative intent is clear after reviewing the ordinary meaning of the text and context, then no further inquiry is necessary.”

Source: CourtListener parenthetical corpus (CC0).