Ester v. City of Monmouth

Petitioner brought this claim against respondent, the City of Monmouth (the city), arguing that the city exceeded the property tax limitations prescribed by Article XI, section lib, of the Oregon Constitution, 1 when it imposed a special assessment upon petitioner for street and sidewalk improvements to the street running in front of property owned by petitioner. This case comes before us upon review of the Tax Court’s order granting the city’s motion for summary judgment.

Petitioner owns two adjacent lots in the city that contain a total of 10 residential units. In 1992, the city voters…