Legal Opinion
Napier v. Lincoln County School District
Oregon Tax Court
Decided December 3, 1970PublishedCited by 4 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
This suit was brought by 11 individuals, as “interested taxpayers” pursuant to ORS 294.485, under the Local Budget Law, seeking revision of the 1970-1971 budget of the Lincoln County School District, or revision or voidance of the tax levy made thereunder. The Department of Revenue, State of Oregon, being charged by the Local Budget Law with supervision over tax budgets and levies, intervened. Four issues were presented to the court.
I
"Were the plaintiffs “interested taxpayers” within the provisions of subsection (2) of ORS 294.485?
ORS 294.305 to 294.520 is known as…
2Cases cited6 opinions
- Pope & Talbot, Inc. v. State Tax CommissionOregon Supreme Court · 1959
- School Dist. No. 106 v. New Amsterdam Casualty Co.Oregon Supreme Court · 1930
- School District No. 17 v. PowellOregon Supreme Court · 1955
- School District No. 68 v. HoskinsOregon Supreme Court · 1952
- Nehalem Timber Co. v. Columbia CountyOregon Supreme Court · 1920
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Bashaw v. Bear Creek Valley Sanitary AuthorityOregon Tax Court · 1977
- Columbia Sun, Inc. v. Department of RevenueOregon Supreme Court · 1995
- Hermo v. City of Lincoln CityOregon Tax Court · 1991
- Luedtke v. Estacada School District 108Oregon Tax Court · 2002