SCHOOL DISTRICT NO. 12 OF WASCO CTY. v. WASCO COUNTY


529 P.2d 386 (1974)

SCHOOL DISTRICT NO. 12 OF WASCO COUNTY, Oregon, et al., Appellants, v. WASCO COUNTY, Oregon, et al., Respondents, Department of Revenue, State of Oregon, Intervenor.

Supreme Court of Oregon.

Decided December 12, 1974.


Attorney(s) appearing for the Case

Charles A. Phipps and Keith A. Mobley of Phipps, Dunn & Mobley, The Dalles, argued the cause and filed briefs for appellants School District No. 12, City of The Dalles, Mosier Rural Fire Protection District, Dean M. Wilcox, M.D., Jerry S. Davis, John J. Milne, and Walt Carte.

M.D. Van Valkenburgh, of Heisler & Van Valkenburgh, The Dalles, argued the cause and filed a brief for respondents Wasco County, Oregon School District No. 9 and Wasco Rural Fire Protection District.

Ira W. Jones, Asst. Atty. Gen., Salem, argued the cause for intervenor. With him on the brief were Lee Johnson, Atty. Gen., and Theodore W. de Looze, Chief Tax Counsel, Salem.

Before O'CONNELL, C.J., and McALLISTER, HOLMAN, TONGUE, HOWELL and SLOPER, JJ.


HOLMAN, Justice.

This is a review of a declaratory judgment proceeding to test the constitutionality of the laws of this state which relate to the manner in which ad valorem property tax refunds are paid. The Oregon Tax Court held the laws to be constitutional1 and plaintiffs appeal.

Martin Marietta Aluminum, Inc., owns a large aluminum manufacturing plant in Wasco County. After protracted litigation with the appropriate governmental...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases