Oregon PacifiCorp Tax Ruling Blocks Loper Bright Deference Stance

Bloomberg Law spoke with Ballard Spahr Partner Eric J. Kodesch about the Oregon Supreme Court's recent ruling in the PacifiCorp v. Department of Revenue (DOR) case, which reversed a prior decision made by the Oregon Tax Court. This stance appears to be at odds with the U.S. Supreme Court's ruling in Loper Bright Enterprises v. Raimondo.

"I see this decision more as the Oregon Supreme Court reminding the Oregon Tax Court (and other courts) that, unless the court finds that the administrative rule at issue is facially invalid or as applied invalid, the court must apply the rule,” Eric said. “I see this as deference to the existing process for challenging administrative rules, and not as deference to the DOR.”

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