Legal Opinion
Ester v. City of Monmouth
Oregon Tax Court
Decided June 9, 1994No. TC 3528PublishedCited by 1 opinion
1Opinion of the Court
CARL N. BYERS, Judge.
This matter is before the court on cross motions for summary judgment. Petitioner seeks a determination that a special assessment for street improvements is a tax subject to the limitations of Article XI, section lib, of the Oregon Constitution.
FACTS
Petitioner owns two adjacent lots fronting on Knox Street in the City of Monmouth. The lots are improved with two buildings containing a total of 10 residential units. Knox Street used to be old Highway 99W. Although the right-of-way is 36-feet wide, the concrete street is only 16-feet wide with a narrow ásphalt shoulder.…
2Cases cited11 opinions
- Mathews v. EldridgeSupreme Court of the United States · 1976
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Tharalson v. State Department of RevenueOregon Supreme Court · 1978
- Boyle v. City of BendOregon Supreme Court · 1963
- State Highway Commission v. BaileyOregon Supreme Court · 1957
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3Cited by1 opinion
- Ester v. City of MonmouthOregon Supreme Court · 1995