Oregon Supreme Court March 3, 2000, OTC 4032; SC S45799 (Power Resources Cooperative v. Department of Revenue)

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GILLETTE, J.

In this direct appeal from a decision of the Tax Court, the issue is whether a part of the real and personal property that makes up the electric transmission system known as the “Pacific Northwest Intertie” (the Intertie) should be included in the assessed value of taxpayer’s property.