Legal Opinion
Budget Rent-A-Car of Washington-Oregon, Inc. v. Multnomah County
Oregon Supreme Court
Decided July 12, 1979No. TC A7607-09640, CA 8925, SC 25873PublishedCited by 32 opinions
1Opinion of the CourtLinde, J.
Plaintiff, a Washington corporation engaged in the car rental business in Multnomah County, sued to have a county tax on motor vehicle rentals declared invalid under state and federal law. The Circuit Court for Multnomah County sustained the validity of the tax. On appeal, the Court of Appeals held that plaintiff had not alleged or proved facts sufficient to show its standing to attack the tax. 1 36 Or App 347,584 P2d 767 (1978). We allowed review and now affirm the decision of the circuit court.
I. Plaintiffs Standing.
The tax was enacted in April, 1976, by Multnomah County Ordinance No. 122,…
2Cases cited31 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- South Carolina State Highway Department v. Barnwell Bros.Supreme Court of the United States · 1938
26 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Eckles v. State of OregonOregon Supreme Court · 1988
- Jarvill v. City of EugeneOregon Supreme Court · 1980
- Kellas v. Department of CorrectionsOregon Supreme Court · 2006
- Utsey v. Coos CountyCourt of Appeals of Oregon · 2001
- US West Communications, Inc. v. City of EugeneOregon Supreme Court · 2003
27 more not listed; retrieve them via the Exa API.