Oregon State Homeowner's Ass'n v. Roberts

The Legislative Assembly devoted much of its 1985 session to proposals for adopting a retail sales tax so as to lessen reliance on real property and income taxes and to relieve the dependence of public education on local property tax levies. The result was a package in two parts. One part, House Joint Resolution 4, submits to the people for a single vote a set of constitutional amendments relating to state and local sales taxes and to the use of sales tax receipts and property taxes for local education. The second part, Oregon Laws 1985, chapter 95, is a statute enacting a retail sales tax…