Smith v. Multnomah County Board of Commissioners

In this property tax case, plaintiff taxpayer sought a refund, under the general refund statute, ORS 311.806, 1 of taxes imposed and collected in excess of the limits of Article XI, section lib, of the Oregon Constitution (commonly known as “Measure 5”). 2 The Tax Court held that two other statutes, ORS 305.583 and 305.587, 3 provide the exclusive means for obtaining such a refund. On de novo review, we agree and affirm the judgment of the Tax Court.

Plaintiff taxpayer owns real property in the City of Portland. The taxes assessed on that property for the fiscal year 1991-92 included $93.98…