Martin v. City of Tigard

In this direct appeal from the Tax Court, we must decide whether a charge by the City of Tigard (the city) against taxpayers’ property qualifies as an assessment for a local improvement, which is exempt from the property tax limitations set out in Article XI, section 11b, of the Oregon Constitution or, instead, constitutes a “tax” subject to those limitations. The Tax Court determined that the charge qualified as an assessment for a local improvement under Article XI, section 11b, and granted summary judgment in the city’s favor. Martin v. City of Tigard, 14 OTR 517 (1999).

On review,…