Shilo Inn Portland/205, LLC v. Multnomah County

In Shilo Inn v. Multnomah County, 333 Or 101, 36 P3d 954 (2001), this court held that Oregon constitutional provisions that limit ad valorem property tax rates require the categorization of urban renewal taxes according to their intended use and not according to the nature of the taxing district imposing the tax. In accordance with that ruling, we reversed a decision of the Oregon Tax Court, which had concluded that statutes permitting urban renewal taxes to be characterized in some instances as taxes “raised specifically to fund the public school system” were permissible under the…