Legal Opinion
Roseburg School District v. City of Roseburg
Oregon Tax Court
Decided November 25, 1992No. TC 3242PublishedCited by 1 opinion
1Opinion of the Court
CARL N. BYERS, Judge.
Petitioners are interested taxpayers seeking a determination that respondent’s storm drainage fee is subject to the limits of Article XI, section lib, of the Oregon Constitution (section lib). Both parties filed Motions for Summary Judgment.
STORM DRAINAGE ORDINANCE
Respondent imposes a fee for the service provided by its storm drainage system:
“Except as the fees may be reduced or eliminated under Subsection 5.40.050E, the obligation to pay storm drainage fees arises when a person responsible uses storm drainage services. It is presumed that storm drainage services are used…
2Cases cited5 opinions
- Comeaux v. Water Wonderland Improvement DistrictOregon Supreme Court · 1993
- Dennehy v. City of GreshamOregon Supreme Court · 1992
- Dennehy v. City of GreshamOregon Tax Court · 1992
- Comeaux v. Water Wonderland Improvement DistrictOregon Tax Court · 1992
- Alien Enterprises, Inc. v. Department of RevenueOregon Tax Court · 1992
3Cited by1 opinion
- Roseburg School District v. City of RoseburgOregon Supreme Court · 1993