BUDGET RENT-A-CAR OF WASH. v. MULTNOMAH CTY.

TC A7607-09640; CA 8925; SC 25873.

597 P.2d 1232 (1979)

287 Or. 93

BUDGET RENT-A-CAR OF WASHINGTON-OREGON, Inc., Petitioner, and Oregon Rental Association, Intervenor, and P.T.J. Rental & Leasing, Inc., an Oregon Corporation, Dba Airways Rent-a-Car, and Cassan Enterprises, Inc., a Washington Corporation, Dba Dollar Rent-a-Car, Intervenors, and Huling Bros. Rental & Leasing Co., Dba Thrifty Rent-a-Car, an Oregon Corporation, U-Haul Co. of Oregon, an Oregon Corporation, and U-Haul Co. of Southern Oregon, an Oregon Corporation, Intervenors, v. MULTNOMAH COUNTY, Oregon, Donald Clark, Dan Mosee, Alice Corbett, Dennis Buchanan, and Mel Gordon, Respondents.

Supreme Court of Oregon, In Banc.

Decided July 12, 1979.


Attorney(s) appearing for the Case

John Spencer Stewart, Portland, argued the cause for petitioner. With him on the briefs were F. Gordon Allen and Kobin & Meyer, Portland.

John B. Leahy, County Counsel, Portland, for Multnomah County, argued the cause for respondents. With him on the brief were Martin B. Vidgoff, Deputy County Counsel, and John D. Hoffman, III, Deputy County Counsel, Portland.

No appearance by intervenors.


LINDE, Judge.

Plaintiff, a Washington corporation engaged in the car rental business in Multnomah County, sued to have a county tax on motor vehicle rentals declared invalid under state and federal law. The Circuit Court for Multnomah County sustained the validity of the tax. On appeal, the Court of Appeals held that plaintiff had not alleged or proved facts sufficient to show its standing to attack the tax.1 36 Or.App...

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