Shilo Inn Portland/205, LLC v. Multnomah County

CARL N. BYERS, Judge.

Petitioner seeks a declaration that the 1998-99 taxes on its property located in an urban renewal area exceeded the limits imposed by Article XI, section lib, of the Oregon Constitution. Petitioner’s basic claim is that taxes categorized as dedicated to funding the public school system but used to pay urban renewal indebtedness are, for purposes of section lib, funds used for government operations other than public schools. Respondents assert that section lib does not control how property taxes are actually used or expended.

There is no dispute of material fact. This…