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CITY OF WOODBURN v. TAX COM.

243 Or. 633 (1966)

413 P.2d 606

CITY OF WOODBURN v. STATE TAX COMMISSION CITY OF WOODBURN v. DOMOGALLA ET AL

Supreme Court of Oregon.

Affirmed April 13, 1966.

Petition for rehearing denied June 14, 1966.

Attorney(s) appearing for the Case

Wallace J. Gutzler, Woodburn, argued the cause for appellant. On the brief were Eichsteadt, Gutzler & Bolland and Dennis M. Chorba, Woodburn.

Theodore W. de Looze, Assistant Attorney General, Salem, argued the cause for respondents. With him on the brief were Robert Y. Thornton, Attorney General for Oregon, and Gary D. Gortmaker, Marion County District Attorney, and Douglas Port, Deputy District Attorney, Salem.

E. Roy Bashaw, City Attorney, Medford, Gene B. Conklin, City Attorney, Pendleton, Alexander G. Brown, City Attorney, and Marian C. Rushing, Chief Deputy City Attorney, Portland, William J. Juza, City Attorney, Salem, Charles A. Phipps, City Attorney, The Dalles, and Orval Etter, Research Attorney, League of Oregon Cities, Eugene, filed a brief amici curiae.

Before McALLISTER, Chief Justice, and PERRY, SLOAN, GOODWIN, DENECKE, HOLMAN and LUSK, Justices.

AFFIRMED.

HOLMAN, J.

Plaintiff City of Woodburn held a special municipal election at which the voters of the city passed an amendment to the city charter authorizing a street lighting tax levy. The ballot measure was stated as follows: "To authorize annual street light tax levy, beginning with the fiscal year 1962-63, and not exceeding 4 mills per dollar of taxable property in the city of Woodburn." The State Tax Commission issued an

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