Delta, PacifiCorp Cases Question if Oregon’s Tax Laws Outdated

A pair of cases involving Delta Air Lines Inc. and PacifiCorp that are set be argued Thursday will give the Oregon Supreme Court the opportunity to consider whether the state tax code has kept up with the expanding universe of intangible assets.

The cases ask the justices to consider whether the state constitution requires Oregon to tax goodwill, intellectual property, and other intangible property uniformly no matter if the owner is locally or centrally assessed.

The state revenue department wants the court to overturn a 2023 tax court ruling in the Delta case that taxing the intangible property of industries ...