GILLETTE, J.
These consolidated proceedings present a challenge to the validity of the emergency clause in Senate Bill (SB) 686, an act passed during the last legislative session and signed by the Governor on August 20, 1999. The legislation concerns the siting of a women's correctional facility and intake center complex. The underlying question in each proceeding is whether SB 686 is an act "regulating taxation or exemption" under Article IX, section 1a, of the Oregon...
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