KNAPP v. CITY OF JACKSONVILLE

(TC 4641; SC S52624).

151 P.3d 143 (2007)

342 Or. 268

Carol R. KNAPP, Dee West, Gary West, Frank Crum, Georgeann Crum, Fred Miller, Marie Miller, Don Parker, Linda K. Bush, Carolyn Endeman, Paul Hayes, And Alvin K. Reiss, Appellants, v. The CITY OF JACKSONVILLE, Oregon, Respondent.

Supreme Court of Oregon.

Decided January 19, 2007.


Attorney(s) appearing for the Case

Karen M. Williams, Lane Powell PC, Portland, argued the cause and filed the briefs for appellants.

Kurt H. Knudsen, Ashland, argued the cause and filed the brief for respondent.

Before De MUNIZ, Chief Justice, and CARSON, GILLETTE, DURHAM, BALMER, KISTLER, and WALTERS, Justices.


WALTERS, J.

In this tax case, we decide whether the City of Jacksonville (city) imposed an unconstitutional tax on property, either when it originally adopted an ordinance requiring persons responsible for paying sewer and water bills to pay a public safety surcharge of $15 per unit or when it adopted an amended version of that ordinance. More specifically, we decide whether the original or amended surcharge constituted a tax on property under Article XI, sections...

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