Hermo v. City of Lincoln City

CARL N. BYERS, Judge.

This matter is before the court on defendant’s Tax Court Rule 21 Motions (to Dismiss and to Strike). The court heard oral arguments on September 10, 1991.

Plaintiffs’ complaint alleges they are ten interested taxpayers seeking relief under provisions of the Local Budget Law (ORS 294.305-294.565). Plaintiffs claim that defendant violated various provisions of the Local Budget Law and request the court to reduce defendant’s General Fund levy, and for other relief.

While defendant’s motion covers several points, the first that must be addressed is jurisdiction. Defendant…