Gugler v. Baker County Education Service District

This case concerns a challenge to the 1986-87 tax levy of defendant Baker County Education Service District. It is a companion case to Gugler v. Baker Co. Ed. Serv. Dist. (Gugler I), 305 Or 548, 754 P2d 891 (1988) and Gugler v. Baker Co. Ed. Serv. Dist. (Gugler II), 305 Or 563, 754 P2d 900 (1988), also decided today.

The structure and functions of defendant were described in our previous opinion and need not be repeated. See Gugler I, supra, 305 Or at 550-51. We proceed to consider plaintiffs’ four assignments of error from rulings of the Tax Court.

I. Constitutionality of ORS 334.025(3) and…