Opinion ID: 2604259
Heading Depth: 1
Heading Rank: 34

Heading: identifying the oregon portion of the valuation

Text: The Tax Court made the following observation in its opinion concerning the allocation of a portion of the value of UP to Oregon for ad valorem taxation purposes: A proportion of the total system value must be allocated to Oregon for taxation. Although the differences between the allocation factors used by the parties are not great, there are differences. After reviewing [the Department's] calculation of its allocation factors and [UP's] calculation of allocation factors, the court finds that [the Department's] allocation factor should be used. Id. at 189-90. UP has not persuaded us otherwise. We assign the same allocation percentage that the Tax Court assigned, viz., 4.06 per cent in 1983 and 4.76 per cent in 1984. This produces the following results: 1983 1984 $120,823,000 $143,155,000