Legal Opinion

Collier v. City of Shady Cove

Oregon Tax Court

Decided August 6, 1998No. TC 4216Published

1Opinion of the Court

CARL N. BYERS, Judge.

Plaintiffs are interested taxpayers who believe something shady is going on in the City of Shady Cove. They claim that Defendant (city) violated several provisions of the local budget law in budgeting and levying taxes for the 1997-98 tax year. The city denies any violation and a trial was held July 8,1998, in Medford.

FACTS

Shady Cove is a city of approximately 2,200 residents. It provides its citizens with basic services such as police protection, sewer, streets, planning, zoning, and subdivision control. For the two fiscal years prior to 1997-98, the city had an…

2Cases cited7 opinions

  1. McBride v. MagnusonOregon Supreme Court · 1978
  2. Kershaw v. City of WillaminaOregon Supreme Court · 1926
  3. Gugler v. Baker County Education Service DistrictOregon Supreme Court · 1988
  4. Gurdane v. Northern Wasco County Peoples' Utility DistrictOregon Supreme Court · 1948
  5. Department of Revenue v. Umatilla CountyOregon Tax Court · 1983

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