PacifiCorp v. Dept. of Rev.

ORDER DENYING PLAINTIFF’S MOTION FOR PARTIAL
SUMMARY JUDGMENT AND GRANTING DEFENDANT’S
CROSS-MOTION FOR PARTIAL SUMMARY JUDGMENT
(CONSTITUTIONAL ISSUES) 	TC 5411 	Page 1 of 2
IN THE OREGON TAX COURT
REGULAR DIVISION
Property Tax
PACIFICORP,
Plaintiff,
v.
DEPARTMENT OF REVENUE,
State of Oregon,
Defendant.
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TC 5411
ORDER DENYING PLAINTIFF’S
MOTION FOR PARTIAL SUMMARY
JUDGMENT AND GRANTING
DEFENDANT’S CROSS-MOTION FOR
PARTIAL SUMMARY JUDGMENT
(CONSTITUTIONAL ISSUES)
After trial in this case, the court ruled on Plaintiff’s first claim for relief regarding the
value of its centrally assessed property. PacifiCorp v. Dept. of Rev., __ OTR __ (Jul 17, 2023).
The matter now before the court is Plaintiff’s second and final claim for relief, regarding the
constitutionality of Defendant’s taxation of Plaintiff’s intangible property. The parties presented
this matter on cross-motions for partial summary judgment in proceedings held concurrently with
proceedings in Delta Air Lines, Inc. v. Dept. of Rev., No. TC 5409, which involved a similar
issue.1
The court issued a decision this day in Delta. (Delta, ___ OTR ___ (Aug 23, 2023)
(Order on Cross-Motions for Partial Summary Judgment).) The court hereby incorporates the
Delta decision in this order. The Delta decision includes a more detailed explanation of the
procedural background in this case, as well as the court’s substantive reasoning. (See id., slip op
1 The arguments made by the parties in this case are found in the record of oral argument held January 18, 2022, in
Delta, and in the following briefs filed in this case: (1) Plaintiff’s motion for partial summary judgment, styled as
PacifiCorp’s Response to the Court’s Request for Additional Briefing re Constitutionality of Taxing only Intangible
Property that Is Centrally Assessed (Mar 2, 2022); (2) Defendant’s cross-motion for partial summary judgment,
styled as Defendant’s Response to PacifiCorp’s Response to the Court’s January 19, 2022, Request for Additional
Briefing (Intangible Property) (Apr 6, 2022); (3) Plaintiff’s response and reply, styled as PacifiCorp’s Reply Brief
Regarding the Constitutionality of Taxing Only Intangible Property that Is Centrally Assessed (May 4, 2022); (4)
Defendant’s response and reply, styled as Defendant's Surreply to PacifiCorp’s Reply to Court’s January 19, 2022,
Request for Additional Briefing (Intangible Property) (May 18, 2022).

at 	2-3, 	44-48.) 	In 	consideration 	of the 	foregoing, 	the 	court 	will 	deny 	Plaintiff's 	motion 	for 	partial
summary 	judgment 	and 	grant 	Defendant's 	motion 	for 	partial 	summary judgment. 	This 	order 	is
dispositive 	of the 	case. 	Now, 	therefore,
IT 	IS 	ORDERED 	that 	Plaintiff's 	motion 	for 	partial 	summary judgment 	is 	denied.
IT 	IS 	FURTHER 	ORDERED 	that 	Defendant's 	motion 	for 	partial 	summary judgment 	is
granted.
Dated 	this 	23rd 	day 	of August, 	2023.
8/23/2023 10:07:44 AM
a 	,
Judge 	Robert T. 	Manlcke
ORDER 	DENYING 	PLAINTIFF'S 	MOTION 	FOR 	PARTIAL
SUMMARY 	JUDGMENT 	AND 	GRANTING 	DEFENDANT'S
CROSS-MOTION 	FOR 	PARTIAL 	SUMMARY 	JUDGMENT
(CONSTITUTIONAL 	ISSUES) 	TC 	54II 	Page 	2 	of 2