Hyundai Semiconductor America v. City of Eugene
Oregon Tax Court
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiffs First Amended Complaint seeks a declaratory judgment. Plaintiff claims that a condition imposed by Defendants to obtain a property tax exemption in an enterprise zone violates ORS 285.577(4). In the alternative, Plaintiff claims that ORS 285.577(4) is unconstitutional. Defendants respond that Plaintiffs claim is nonjusticiable, not ripe, and that Plaintiff failed to exhaust its administrative remedies. On the merits, Defendants assert that the conditions imposed comply with the statute. There is no dispute of material fact, and the matter is before the court on…
2Cases cited4 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- Trebesch v. Employment DivisionOregon Supreme Court · 1985
- Dolan v. City of TigardOregon Supreme Court · 1993
- State v. StrawnCourt of Appeals of Oregon · 1998
3Cited by1 opinion
- Hyundai Semiconductor America v. City of EugeneOregon Supreme Court · 2001