Green v. Kroger

Two petitioners seek review of the Attorney General’s certified ballot title for Initiative Petition 28 (2012). See ORS 250.085(2) (specifying requirements for seeking review of certified ballot titles). We review the ballot title to determine whether it substantially complies with ORS 250.035(2). See ORS 250.085(5) (stating standard of review). For the reasons explained below, we refer the ballot title to the Attorney General for modification.

Before 2009, Oregon imposed a 6.6 percent tax rate on a corporation’s “taxable income.” See ORS 317.061 (2007). Taxable income is a defined term that…