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MARTIN v. CITY OF TIGARD

(OTC-4308, SC-S46329).

72 P.3d 619 (2003)

335 Or. 444

Gordon R. MARTIN and Gordon S. Martin, Jr., Appellants, v. CITY OF TIGARD, Respondent.

Supreme Court of Oregon.

Decided June 12, 2003.

Attorney(s) appearing for the Case

Douglas V. Van Dyk, of Tarlow, Jordan & Schrader, Portland, argued the cause for appellants. With him on the brief was Edward H. Trompke.

James M. Coleman, of Ramis, Crew, Corrigan & Bachrach, LLP, Portland, argued the cause and filed the brief for respondent.

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

CARSON, C.J.

In this direct appeal from the Tax Court, we must decide whether a charge by the City of Tigard (the city) against taxpayers' property qualifies as an assessment for a local improvement, which is exempt from the property tax limitations set out in Article XI, section 11b, of the Oregon Constitution or, instead, constitutes a "tax" subject to those limitations.1 The Tax Court determined that the charge qualified as an assessment...

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