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ary 1992, pouring concrete for its driveway that was done after
February 1992, and installing its garage door that was done
during April or May 1992.
As of January 31, 1992, utility services, including water
and electricity, were not yet furnished to the 3405 house through
any public utility company. On February 20, 1992, Portland
General Electric connected the electricity service, and on
February 22, 1992, the city of Salem connected the water service,
to the 3405 house. On May 20, 1992, the city of Salem conducted
the final electrical inspection on the 3405 house and approved
the electrical wiring in that house. Although Northwest Natural
Gas Company connected the gas service to the 3405 house on
January 29, 1992, that service was not used by petitioners until
some time after January 31, 1992.
During 1990, petitioner Robert Skorniak (Mr. Skorniak)
connected a number 10-gauge wire from the 3395 residence to the
3405 house in order to provide electricity service to that house,
and he connected a water pipe from the 3395 residence to the 3405
house in order to provide water service to that house. The
number 10-gauge wire that Mr. Skorniak connected to the 3405
house did not provide adequate power for the entire house and was
installed primarily for the purpose of operating power tools
during the course of the construction of that house. As of
January 31, 1992, the only sources for heating the 3405 house
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