Glenn v. Morrow County Unified Recreation District

CARL N. BYERS, Judge.

Petitioner is an interested taxpayer challenging Respondent’s categorization of its 1997-98 property tax levy, a categorization required by Article XI, section lib, of the Oregon Constitution. Respondent categorized its levy of $450,000 as for “Other Than School Taxes.” For the same year, Respondent budgeted $451,792 for “school district activities” to be paid to the Morrow County School District under an intergovernmental agreement. Petitioner claims that such taxes are in fact being used to provide educational services and are therefore subject to that constitutional…