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GUGLER v. BAKER COUNTY EDUC. SERV. DIST.

TC No. 86-02-30434; CA A41053; SC S34391.

754 P.2d 900 (1988)

305 Or. 563

Arthur D. GUGLER, Warren A. and Thelma M. Spencer, Ella M. Shepard, and Ronald E. and Eila A. Lewis On Behalf of Themselves and Other Similarly Situated Taxpayers, Petitioners On Review, v. BAKER COUNTY EDUCATION SERVICE DISTRICT, a Municipal Corporation, and Richard Cooke, Eldon Doser, Ray Illingsworth, Fred Langley, Donald Oakes, John Randall, Pat Sowers and Donald L. Currey, Respondents On Review.

Supreme Court of Oregon, En Banc.

Decided April 26, 1988.

Attorney(s) appearing for the Case

Jesse R. Himmelsbach, Jr., Baker, filed the petition and argued the cause for petitioners on review.

Joel S. DeVore, Pendleton, argued the cause for respondents on review. With him on the brief was Mautz, Hallman & DeVore, Pendleton.

CARSON, Justice.

This case concerns the respective jurisdictions of the Tax and Circuit Courts to adjudicate violations of the Local Budget Law (ORS 294.305 to 294.520, 294.555 and 294.565). It is a companion case to Gugler v. Baker County Education Service District, 305 Or. 548, 754 P.2d 891 (1988) (Gugler I), and Gugler v. Baker County Education Service District,

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