Knapp v. City of Jacksonville

In this tax case, we decide whether the City of Jacksonville (city) imposed an unconstitutional tax on property, either when it originally adopted an ordinance requiring persons responsible for paying sewer and water bills to pay a public safety surcharge of $15 per unit or when it adopted an amended version of that ordinance. More specifically, we decide whether the original or amended surcharge constituted a tax on property under Article XI, sections 11 (“Measure 50”) and lib (“Measure 5”) of the Oregon Constitution 1 or violated either Article I, sections 20 and 32, of the Oregon…