SHILO INN v. MULTNOMAH COUNTY

No. SC S46816).

36 P.3d 954 (2001)

333 Or. 101

SHILO INN, Appellant, v. MULTNOMAH COUNTY, City of Portland, and Portland Development Commission, Respondents, and Department of Revenue, Intervenor Below.

Supreme Court of Oregon.

Decided December 20, 2001.


Attorney(s) appearing for the Case

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

Jeannette N. Launer, Pacific City, argued the cause for respondent Portland Development Commission. With her on the brief were Sandra Duffy, Chief Assistant County Counsel, Portland, for respondent Multnomah County; Linda Meng, Chief Deputy City Attorney, Portland, for respondent City of Portland; Karen Williams, Portland, for respondent Portland Development Commission; Douglas M. Adair, Assistant Attorney General, Salem, and Hardy Myers, Attorney General, for intervenor Department of Revenue.

Glenn Klein, of Harrang, Long, Gary, Rudnick, P.C., Eugene, filed the brief for amici curiae League of Oregon Cities and Association of Oregon Development Agencies.

Before CARSON, Chief Justice, and GILLETTE, DURHAM, LEESON, and RIGGS, Justices.


GILLETTE, J.

In this ad valorem property tax case, the issue is whether all taxes assessed on property located within an urban renewal area and used to pay urban renewal indebtedness must be characterized as taxes "raised to fund government operations other than the public school system," as that phrase is used in Article XI, section 11b(1), of the Oregon Constitution. The Oregon Tax Court held that they need not be so characterized. Shilo Inn v. Multnomah County...

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