Wittemyer v. City of Portland

HASELTON, S. J.

Plaintiff, a resident of the City of Portland, brought this action seeking, inter alia, a declaration that Portland City Code (PCC) 5.73.020, which imposes a tax of $35 “on the income of each income-earning resident of the City of Portland” for support of the arts in the public schools (the Arts Tax)1, is a “poll or head tax” in violation of Article IX, section la, of the Oregon Constitution.2 Plaintiff appeals from a limited judgment in the city’s favor under ORCP 67 B, assigning error to the trial court’s allowance of the city’s motion for summary judgment and denial of…