Comeaux v. Water Wonderland Improvement District

In 1990, the people of Oregon adopted sections 1 lb to Ilf, of Article XI, of the Oregon Constitution. Those constitutional provisions, popularly referred to as “Measure 5,” restrict the amount of property taxes that may be imposed “by a governmental unit upon property or upon a property owner as a direct consequence of ownership of that property * * Or Const, Art XI, § llb(2)(b). The issue in this case is whether defendant Water Wonderland Improvement District (WWID), an Oregon corporation created under ORS chapter 554, is a “governmental unit” within the meaning of section lib. WWID imposes…