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HUGHES v. STATE OF OREGON

SCS38544; (Control); S38549; S38700; S38701.

838 P.2d 1018 (1992)

314 Or. 1

William G. HUGHES and Charles L. Plummer, Petitioners, v. STATE of Oregon, Governor Barbara Roberts, and Oregon Department of Revenue, Respondents. OREGON PUBLIC EMPLOYEES UNION, Dawn Morgan, Velma K. Mullaley, Oregon School Employees' Association, Mary Slawosky, Retired Oregon School Employees and Pat Guest, Petitioners, v. STATE of Oregon and Oregon Department of Revenue, Respondents. George BRUNE, Jeffrey C. Davis, John E. Davis, Betty Drew, Bob Frazier, Ann Logan, Grant McElroy, Thomas P. Murphy, Judith Norton, Linda Pesanti, Marylu Philip, Keith Wolford, Oregon Education Association, Oregon Association of Classified Employees, American Federation of State, County & Municipal Employees, Council 75, Oregon State Fire Fighters, Oregon Nurses Association and Confederation of Oregon School Administrators, Petitioners, v. STATE of Oregon, Respondent. PORTLAND POLICE ASSOCIATION, Leo Painton, Oregon Council of Police Associations and Pieter Van Dyke, Petitioners, v. STATE of Oregon and Department of Revenue, Respondents.

Supreme Court of Oregon, In Banc.

Decided August 6, 1992.

Attorney(s) appearing for the Case

John R. Faust, Jr., Schwabe, Williamson & Wyatt, Portland, argued the cause and filed the briefs, for petitioners William G. Hughes et al.

James S. Coon, Sherwood & Coon, P.C., Portland, argued the cause and filed the briefs, for petitioners Oregon Public Employees Union et al.

Gregory A. Hartman, Bennett & Hartman, Portland, argued the cause and filed the briefs, for petitioners George Brune et al. With him on the reply brief was Monica A. Smith, Portland.

William B. Aitchison, Aitchison, Hoag, Vick & Tarantino, Portland, filed the brief, for petitioners Portland Police Ass'n et al.

Robert M. Atkinson, Asst. Atty. Gen., Salem, argued the cause, for respondents. With him on the brief were Dave Frohnmayer, Atty. Gen., Virginia L. Linder, Sol. Gen., and Rives Kistler, Asst. Atty. Gen., Salem.

VAN HOOMISSEN, Justice.

INTRODUCTION

The legislature has conferred special jurisdiction on this court, on the timely filing of a petition for review by an interested party, to evaluate the constitutionality of Oregon Laws 1991, chapter 823. Or. Laws 1991, ch. 796, § 15.1 Chapter 823, in part, subjects benefits paid under the Public Employes' Retirement System (PERS), ORS 237.001 to 237.315, to state income taxation.

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