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   IN THE OREGON TAX COURT REGULAR DIVISION Property Tax  
THE CITY OF SEATTLE, a municipal corporation of the State of Washington, acting by and through its CITY LIGHT Department,    Plaintiff,  v.  DEPARTMENT OF REVENUE, State of Oregon,    Defendant. ____________________________________
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TC 4946 (Control); 4957



CITY OF TACOMA, a municipal corporation of the State of Washington, acting by and through its, DEPARTMENT OF PUBLIC UTILITIES, LIGHT DIVISION (dba Tacoma Power),    Plaintiff,  v.  DEPARTMENT OF REVENUE, State of Oregon,    Defendant. ____________________________________
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       TC 4958



PUBLIC UTILITY DISTRICT NO. 1 OF SNOHOMISH COUNTY, WASHINGTON, a municipal corporation of the State of Washington,    Plaintiff,  v.  DEPARTMENT OF REVENUE, State of Oregon,    Defendant.
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      TC 4959

ORDER


I.   INTRODUCTION
This case is before the court on cross-motions for partial summary judgment.  The parties have filed a partial stipulation of facts, the provisions of which are set forth below.
II.   FACTS
Plaintiffs (taxpayers) are municipal corporations created under the law of the State of Washington and generally operating within Washington.   (Stip Facts,

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