CITY OF BANKS v. WASHINGTON COUNTY


564 P.2d 720 (1977)

29 Or.App. 495

The CITY OF BANKS, Respondent, v. WASHINGTON COUNTY, a Political Subdivision of the State of Oregon, Virginia Dagg, J. Allan Paterson, Ray Miller, Michael Shepherd, Richard C. Heisler, Daniel O. Potter, Don Mason, and Fred Leutwyler, Appellants. TUALATIN RURAL FIRE PROTECTION DISTRICT, WASHINGTON COUNTY, Oregon, Washington County Rural Fire Protection District, Respondents, v. WASHINGTON COUNTY, Oregon, Virginia Dagg, As County Commissioner of Washington County, Oregon, Richard C. Heisler, As County Commissioner of Washington County, Oregon, Ray Miller, As County Commissioner of Washington County, Oregon, J. Allan Paterson, As County Commissioner of Washington County, Oregon, Michael Shepherd, As County Commissioner of Washington County, Oregon, Donald W. Mason, As Director of the Department of Assessment and Taxation of Washington County, Oregon, and Fred O. Leutwyler, As Director of the Department of Finance and Administration of Washington County, Oregon, Appellants. SCHOOL DISTRICT NO. 48, WASHINGTON COUNTY, Oregon, Forest Grove School District 15, Washington County, Oregon, Hillsboro School District 7, Washington County, Oregon, School District 88J, Washington County, Oregon (Sherwood), and School District 23J, Washington County, Oregon (Tigard), Respondents, v. WASHINGTON COUNTY, Oregon, Virginia Dagg, as County Commissioner of Washington County, Oregon, Richard C. Heisler, As County Commissioner of Washington County, Oregon, Ray Miller, As County Commissioner of Washington County, Oregon, J. Allan Paterson, As County Commissioner of Washington County, Oregon, Michael Shepherd, As County Commissioner of Washington County, Oregon, Donald W. Mason, As Director of the Department of Assessment and Taxation of Washington County, Oregon, and Fred O. Leutwyler, As Director of the Department of Finance and Administration of Washington County, Oregon, Appellants. Janny H. BOTTOMLEY, Charles Furchner, Paula Furchner, Paul A. Rubeck, Grace M. Rubeck, Robert E. Schneider, Jane Ann Schneider, and Mary E. Buerke, On Behalf of Themselves and All Other Taxpayers of Washington County, Oregon, Respondents, v. WASHINGTON COUNTY, a Political Subdivision of the State of Oregon, Virginia Dagg, As Chairman of the Board of County Commissioners of Washington County, Ray Miller, As County Commissioner of Washington County, J. Allan Paterson, As Commissioner of Washington County, Don Mason, Director of the Department of Assessment and Taxation of Washington County, Fred Leutwyler, Director of the Department of Finance and Administration of Washington County, and Lawrence Derr, County Counsel of Washington County, John J. Lobdell, As Director of the Department of Revenue of the State of Oregon, Appellants.

Court of Appeals of Oregon.

Decided May 23, 1977.


Attorney(s) appearing for the Case

Lawrence R. Derr, County Counsel for Washington County, Hillsboro, filed the briefs for appellants. With him on the appellants' brief were John M. Junkin and John H. Holloway, Jr., Asst. County Counsels, Hillsboro.

Henry Kane, Beaverton, filed the brief for respondent City of Banks.

Fred A. Anderson and Anderson, Dittman & Anderson, Tigard, and Rodney C. Adams and Thompson, Adams & Lund, Beaverton, filed the brief for respondents Tualatin Rural Fire Protection District, Washington County, Oregon, and Washington County Rural Fire Protection District, respectively.

Clifford N. Carlsen, Jr., Richard A. Canaday and Miller, Anderson, Nash, Yerke & Wiener, Portland, filed the brief for respondents School Dist. No. 48, Washington County, Or.; Forest Grove School Dist. 15, Washington County, Or.; Hillsboro School Dist. 7, Washington County, Or.; School Dist. 88J, Washington County, Or. (Sherwood); and School Dist. 23J, Washington County, Or. (Tigard).

James K. Gardner, Hillsboro, filed the brief for respondents Janny H. Bottomley, Charles Furchner, Paul Furchner, Paul A. Rubeck, Grace M. Rubeck, Robert E. Schneider, Jane Ann Schneider and Mary E. Buerke, on behalf of themselves and all other taxpayers of Washington County, Or.

George M. Joseph, County Counsel for Multnomah County, and Martin B. Vidgoff, Deputy County Counsel, Portland, filed a brief amicus curiae for Multnomah County, Or.

Before SCHWAB, C.J., and LEE and TANZER, JJ.


TANZER, Judge.

These are consolidated appeals by the defendant Washington County from orders obtained by the plaintiff ad valorem taxpayers and ad valorem tax supported governmental entities within Washington County, declaring Washington County Ordinance No. 187 to be unconstitutional. That ordinance provides that the county may charge the costs of assessment and taxation to each of the taxing districts within the county...

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