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WESTERN GENERATION AGENCY v. DEPT. OF REV.

OTC 3860; SC S44164.

959 P.2d 80 (1998)

327 Or. 327

WESTERN GENERATION AGENCY, Respondent, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Appellant.

Supreme Court of Oregon.

Decided July 16, 1998.

Attorney(s) appearing for the Case

Robert W. Muir, Assistant Attorney General, Salem, argued the cause for appellant. Joseph A. Laronge, Assistant Attorney General, and Hardy Myers, Attorney General, filed the briefs.

Thomas M. Grim, Portland, argued the cause and filed the brief for respondent. With him on the brief were James E. Benedict, Susan T. Felstiner, and Cable Huston Benedict Haagensen & Lloyd, LLP.

Before CARSON, C.J., and GILLETTE, VAN HOOMISSEN, DURHAM and LEESON, JJ.

GILLETTE, Justice.

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...

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