Gibbons v. Umatilla County People's Utility District

CARLISLE B. ROBERTS, Judge.

This suit was filed by twelve interested taxpayers (pursuant to ORS 294.485), praying that the 1981-1982 tax levy of the defendant, Umatilla County People’s Utility District, should be declared void because of the district’s failure to comply substantially with the requirements of the Local Budget Law (particularly ORS 294.396) and of ORS 310.060 (which requires that a taxing district give notice of its levy to the county assessor “not later than July 15 of each year * * *”).

The defendant Umatilla County People’s Utility District (UCPUD) was and is organized…