Alien Enterprises, Inc. v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on cross-motions for summary judgment. There is no dispute of fact. The single issue of law to be decided is whether the tax imposed by ORS chapter 320 (commonly known as the Amusement Device Tax) is subject to the limitations of Article XI, section lib, of the Oregon Constitution.

The Amusement Device Tax was first enacted in Oregon in 1943. Or Laws 1943, ch 220. That law imposed a tax on each device. The tax was immediately challenged as a property tax in violation of the Constitution. In Fox v. Galloway, 174 Or 339, 148 P2d 922 (1944),…