The plaintiff contested the County Assessor’s valuation of its property, an ethanol production plant. Part of the dispute related to the likely future prices for property's ethanol and carbon credits. In reconciliation, the court found an indicated value of $19.3 million.

Appeal of assessment for ethanol production plant in Morrow County, Oregon.

Pacific Ethanol Columbia, LLC v. Morrow County Assessor

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Oregon Tax Court Assessed Value of Ethanol Production Plant, Including the Value of Potential Carbon Credits

Filed

United States of America

Oregon

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Oregon Tax Court Assessed Value of Ethanol Production Plant, Including the Value of Potential Carbon Credits

Policy instrument

Risk

Renewable energy

Fossil fuel

Greenhouse gas

Economic sector

Adaptation/resilience

Finance