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JACKSON COUNTY v. JACKSON EDUC. SERV. DIST.

85-4169-J-1; CA A42801.

752 P.2d 1224 (1988)

90 Or.App. 299

JACKSON COUNTY, a Political Subdivision of the State of Oregon, Respondent, v. JACKSON EDUCATION SERVICE DISTRICT, School District No. 4 — Phoenix/Talent, School District No. 5 — Ashland, School District No. 6 — Central Point, School District No. 9 — Eagle Point/Shady Cove, School District No. 35 — Rogue River, School District No. 40 — Applegate, School District No. 59 — Prospect, School District No. 91 — Butte Falls, School District No. 94 — Pinehurst, School District No. 549C — Medford/Jacksonville, Appellants.

Court of Appeals of Oregon.

Decided April 6, 1988.

Attorney(s) appearing for the Case

Sandra Sawyer, Medford, argued the cause for appellants. With her on the briefs were Robert H. Grant and Grant, Ferguson, Carter, P.C., Medford.

Ervin B. Hogan and E. Roy Bashaw, County Counsel, Medford, argued the cause for respondent. With them on the brief was Wendie Kellington, Asst. County Counsel, Medford.

Before BUTTLER, P.J., and WARREN and ROSSMAN, JJ.

WARREN, Judge.

In December, 1983, the Oregon Tax Court decided in Portland School District No. 1 v. Multnomah Co. et al, 9 OTR 362 (1983) [Available on WESTLAW, 1983 WL 2170]; that, under ORS 294.080(3),1 interest earned on the unsegregated tax account of a county belongs to the several taxing districts within the county for whom the funds had been designated. That decision raised the possibility that counties could be liable for...

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