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SMITH v. MULTNOMAH COUNTY BD. OF COM'RS

OTC 3329, SC S40152.

865 P.2d 356 (1994)

318 Or. 302

Dorothy SMITH, Appellant, v. MULTNOMAH COUNTY BOARD OF COMMISSIONERS, Respondent.

Supreme Court of Oregon.

Decided January 20, 1994.

Attorney(s) appearing for the Case

Gregory W. Byrne, Portland, argued the cause and filed the briefs for appellant.

Sandra N. Duffy, Asst. County Counsel, Portland, argued the cause and filed the brief for respondent. With her on the brief was Laurence Kressel, County Counsel for Multnomah County, Portland.

Roger Tilbury, Portland, argued the cause and filed the brief for amicus curiae plaintiffs in Tilbury et al. v. Multnomah County et al., OTC No. 3368. With him on the brief was Roch Steinbach, Portland.

Before CARSON, C.J., and PETERSON, GILLETTE, VAN HOOMISSEN, FADELEY, UNIS and GRABER, JJ.

GILLETTE, Justice.

In this property tax case, plaintiff taxpayer sought a refund, under the general refund statute, ORS 311.806,1 of taxes imposed and collected in excess of the limits of Article XI, section 11b, of the Oregon Constitution (commonly known as "Measure 5").2 The Tax Court held that two other statutes, ORS 305.583 and 305.587,3 provide the exclusive means for obtaining...

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