Scappoose Sand & Gravel, Inc. v. Columbia County

In October 1992, plaintiff brought this action for declaratory and injunctive relief against defendant Columbia County challenging the validity of Ordinance 92-8, which the county enacted in September 1992 to amend the fee provisions of its Surface Mining Ordinance. Plaintiff contends that the two-cent per ton “regulatory fee” that the 1992 ordinance imposes on plaintiff and others engaged in surface mining is a “tax” and that, therefore, the county was required to, but did not, submit it to the voters pursuant to ORS 203.055. Plaintiff also maintains that the ordinance is invalid because the…