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ADVANCE RESORTS v. CITY OF WHEELER

93-2074; CA A86724.

917 P.2d 61 (1996)

141 Or. App. 166

ADVANCE RESORTS OF AMERICA, INC., an Oregon corporation, Appellant, v. CITY OF WHEELER, Oregon, a municipal corporation, Respondent.

Court of Appeals of Oregon.

Decided May 22, 1996.

Attorney(s) appearing for the Case

Scott J. Schaub, Lincoln City, argued the cause for appellant. With him on the briefs was Kulla, Ronnau & Schaub, P.C.

William K. Sargent, Tillamook, argued the cause and filed the brief for respondent.

Before RIGGS, P.J., and LANDAU and LEESON, JJ.

LANDAU, Judge.

Plaintiff, a business that operates recreational vehicle parks, challenges the constitutionality of a local ordinance that imposes a tax on, among other things, the rental of hotel and other temporary lodging space. The ordinance contains a clause declaring that the measure is to take effect immediately upon passage. Plaintiff contends that a tax ordinance may not constitutionally take effect upon passage but must allow for referral by the voters. The...

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