Gates v. McClure

This case is before us on appeal from the Tax Court. In sustaining a demurrer to plaintiffs’ complaint for declaratory decree, the Tax Court held that it had no jurisdiction "to act in the matter * * *” and dismissed the complaint without prejudice. Plaintiffs appealed to this court, ORS 305.445, asserting that the Tax Court does have jurisdiction.

The demurrer for want of jurisdiction of the subject matter was joined with a general demurrer. The general demurrer admits that the defendant school district, its board of directors, and its budget committee failed to comply with the Local Budget…