Legal Opinion
Shilo Inn Portland/205, LLC v. Multnomah County
Oregon Supreme Court
Decided December 20, 2001No. OTC 4370; SC S46816PublishedCited by 33 opinions
1Opinion of the CourtGillette, J.
In this ad valorem property tax case, the issue is whether all taxes assessed on property located within an urban renewal area and used to pay urban renewal indebtedness must be characterized as taxes “raised to fund government operations other than the public school system,” as that phrase is used in Article XI, section llb(l), of the Oregon Constitution. The Oregon Tax Court held that they need not be so characterized. Shilo Inn v. Multnomah County, 15 OTR 36 (1999). That court concluded that the part of the taxes in question that was disbursed to urban renewal agencies properly is…
2Cases cited9 opinions
- Stranahan v. Fred Meyer, Inc.Oregon Supreme Court · 2000
- Ecumenical Ministries v. Oregon State Lottery CommissionOregon Supreme Court · 1994
- Roseburg School District v. City of RoseburgOregon Supreme Court · 1993
- State of Oregon v. KuhnhausenOregon Supreme Court · 1954
- Coalition for Equitable School Funding, Inc. v. StateOregon Supreme Court · 1991
4 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- State v. LaneOregon Supreme Court · 2015
- State v. GuzekOregon Supreme Court · 2004
- Pendleton School District 16R v. StateOregon Supreme Court · 2009
- Michael Caruso v. Yamhill County, an Oregon Municipal Corporation, by and Through Its County Commissioner, and State of Oregon, Intervenor-AppellantCourt of Appeals for the Ninth Circuit · 2005
- Flavorland Foods v. Washington County AssessorOregon Supreme Court · 2002
28 more not listed; retrieve them via the Exa API.