Legal Opinion

Rasmussen v. Rosenblum

Oregon Supreme Court

Decided October 17, 2013No. SC S061470Published

1Opinion of the CourtWalters, J.

Pursuant to ORS 250.085(2), petitioners seek review of the ballot title for Initiative Petition 12 (2014). Because we conclude that the ballot title does not substantially comply with ORS 250.035(2), we refer it to the Attorney General for modification.

The proposed measure provides, in part, that “[a] 11 family giving is exempt from taxation.” It defines “family giving” to include giving by voluntary act or by operation of law from one family member to another family member or trust. Current Oregon law does not impose a tax on gifts during a person’s lifetime; it does impose a tax on property…

2Cases cited2 opinions

  1. Rasmussen v. KrogerOregon Supreme Court · 2011
  2. Rasmussen v. KrogerOregon Supreme Court · 2012

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