Roseburg School District v. City of Roseburg

The issue in this case is whether a storm drainage utility fee of the City of Roseburg (City) is a “tax on property” that is subject to the limitations of Article XI, section lib, of the Oregon Constitution, adopted in 1990 by an initiative petition commonly known as “Ballot Measure 5.”

Roseburg School District and interested taxpayers (taxpayers) filed a petition under ORS 305.583, asking the Oregon Tax Court (Tax Court) to declare that City’s storm drainage utility fee is a tax subject to the limitations of Article XI, section lib, of the Oregon Constitution. Both parties filed motions for…