Livingston v. KROGER/DEVLIN

Petitioners have filed separate petitions in this court seeking review of the ballot title and of the explanatory statement for Referendum 302 (2009), which the Secretary of State has denominated as Ballot Measure 67. We consolidate the petitions for purposes of this opinion.

Ballot Measure 67 results from a referendum of House Bill (HB) 3405 (2009), 1 which raised the minimum tax for corporations and partnerships, the marginal tax rate for corporate taxable income, and filing fees for certain business documents. Or Laws 2009, ch 745. Because of the referendum, as we explain below, HB 3405…