City of Woodburn v. State Tax Commission

Plaintiff City of Woodburn held a special municipal election at which the voters of the city passed an amendment to the city charter authorizing a street lighting tax levy. The ballot measure was stated as follows: “To authorize annual street light tax levy, beginning with the fiscal year 1962-63, and not exceeding 4 mills per dollar of taxable property in the city of Woodburn.” The State Tax Commission issued an opinion and order directing the Marion County Assessor not to place the levy on the tax rolls. The opinion and order were based upon the proposition that the levy was invalid because…