Legal Opinion

Barlow-Gresham Union High School District No. U2-20 JT. v. City of Gresham

Oregon Tax Court

Decided October 27, 1994No. TC 3622PublishedCited by 1 opinion

1Opinion of the Court

CARL N. BYERS, Judge.

This matter is before the court on defendant’s Amended Motion to Dismiss plaintiffs’ complaint. The motion asserts that plaintiffs failed to comply with the appropriate appeal procedures, failed to file the complaint within the time periods allowed, and failed to state a claim. Plaintiffs filed a written response.

Plaintiffs are school districts whose real properties are exempt from taxation under ORS 307.090. Defendant adopted an ordinance imposing a storm water drainage fee on properties with impervious surfaces. This court previously held that the storm water drainage…

2Cases cited3 opinions

  1. Roseburg School District v. City of RoseburgOregon Supreme Court · 1993
  2. Dennehy v. City of GreshamOregon Supreme Court · 1992
  3. Dennehy v. City of GreshamOregon Tax Court · 1992

3Cited by1 opinion

  1. Barlow-Gresham Union High School District No. U2-20-JT v. City of GreshamOregon Supreme Court · 1995

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