Department of Revenue v. Bear Creek Valley Sanitary Authority

CARLISLE B. ROBERTS, Judge.

The plaintiff, acting under ORS 294.495 and 310.070 (relating to plaintiff’s supervisory authority with respect to the Local Budget Law, ORS 294.305 to 294.520) has appealed to the Oregon Tax Court pursuant to ORS 294.485(2), seeking a determination that the defendant’s tax levy for the 1978-1979 year, in respect of the tax proposed to be levied for the Bear Creek Valley Sanitary Authority interceptor general obligation bonds, is void because of defendant’s failure to use all budget resources available to it in lieu of a levy of additional taxes. Plaintiff argues…