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MULTNOMAH COUNTY v. MITTLEMAN

545 P.2d 622 (1976)

MULTNOMAH COUNTY, a Political Subdivision of the State of Oregon, Appellant, v. Harry MITTLEMAN and Harry Mittleman, Inc., Formerly Known As Hoyt Corporation, Respondents.

Court of Appeals of Oregon.

Decided February 3, 1976.

Attorney(s) appearing for the Case

Martin B. Vidgoff, Deputy County Counsel, Portland, argued the cause for appellant. With him on the brief were George M. Joseph, County Counsel, and Charles S. Evans, Chief Deputy County Counsel, Portland.

Lee A. Hansen, Portland, argued the cause for respondents. With him on the brief were Brown, Hansen & Steenson, P.C., Portland.

Before FOLEY, P.J., and FORT and LEE, JJ.

FOLEY, Presiding Judge.

Plaintiff county by ordinance effective July 1, 1971, imposed a tax on real property transfer documents tendered to the county for recording. The ordinance contained an emergency clause. The parties agree in the stipulated facts that at the time of the events involved here the powers of the initiative and referendum were to be exercised in the manner provided by state law. Both plaintiff and defendants agree that such an emergency enactment...

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