Multnomah County v. Mittleman

This is an action by Multnomah County to recover $17,600 in unpaid taxes imposed by a county ordinance on all documents transferring real property and tendered for recording in the public records of the county. That ordinance included an "emergency clause.” Despite that emergency clause, a referendum petition was filed and the ordinance was defeated by the voters at the next general election.

The case was tried to the trial court, sitting without a jury. That court entered a judgment in favor of defendants upon the ground that the County, by its acquiescence to that referendum, had waived…