Coultas v. City of Sutherlin

Plaintiffs appeal a dismissal of their complaint by the Tax Court, which resulted from two orders issued pursuant to Tax Court Rule (TCR) 21, one granting defendant’s motion to strike 1 and the other granting defendant’s motion to make definite and certain. For the reasons that follow, the judgment of the Tax Court is affirmed.

In May 1992, the voters of the City of Sutherlin voted on two ballot measures referred to them by the Sutherlin City Council. Ballot Measure 10-06 proposed to increase the city’s tax base from $139,055 to $873,320. Ballot Measure 10-07 proposed to amend the Sutherlin…