Sizemore v. Myers

This ballot title review proceeding brought under ORS 250.085(2) concerns the Attorney General’s certified ballot title for a proposed initiative measure, denominated by the Secretary of State as Initiative Petition 37 (2002). The proposed measure would amend the Oregon Constitution to allow Oregon taxpayers to deduct all state, federal and local “payroll taxes” from income on their personal state income tax returns. The measure defines “payroll taxes” to include all taxes that are calculated as a percentage of income.

Petitioner is an elector who timely submitted written comments to the…