McCann / Harmon v. Rosenblum

Petitioners McCann and Harmon seek review of the Attorney General’s certified ballot title for Initiative Petition 30 (2014). See ORS 250.085(2) (specifying requirements for seeking review of certified ballot titles). We review ballot titles for substantial compliance with ORS 250.035(2). See ORS 250.085(5) (stating standard of review). For the reasons explained below, we refer the ballot title to the Attorney General for modification.

In Oregon, corporations must pay the higher of either a tax on their “taxable income” or a business minimum tax. See ORS 317.061 (imposing a tax on taxable…