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SCAPPOOSE SAND AND GRAVEL v. COLUMBIA COUNTY

(922141; CA A99356)

984 P.2d 876 (1999)

161 Or. App. 325

SCAPPOOSE SAND AND GRAVEL, INC., an Oregon corporation, Appellant, v. COLUMBIA COUNTY, a municipal corporation, Respondent.

Court of Appeals of Oregon.

Decided July 7, 1999.

Attorney(s) appearing for the Case

Leslie M. Roberts, Portland, argued the cause for appellant. With her on the briefs was Josselson, Potter & Roberts.

Michael J. Lilly, Portland, argued the cause and filed the briefs for respondent.

Before De MUNIZ, Presiding Judge, and HASELTON and LINDER, Judges.

De MUNIZ, P.J.

In October 1992, plaintiff brought this action for declaratory and injunctive relief against defendant Columbia County challenging the validity of Ordinance 92-8, which the county enacted in September 1992 to amend the fee provisions of its Surface Mining Ordinance. Plaintiff contends that the two-cent per ton "regulatory fee" that the 1992 ordinance imposes on plaintiff and others engaged in surface mining is a "tax" and that, therefore, the county...

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