Tilbury v. Multnomah County

In this proceeding before the Oregon Tax Court, plaintiffs, who reside in or own property in the cities of Portland, Salem, Oregon City, The Dalles, and Tualatin, sought refunds of urban renewal taxes collected by defendants1 for tax year 1991-92. Plaintiffs contend that those taxes exceed the property tax limitation in Article XI, section lib, of the Oregon Constitution.2 See City of Portland v. Smith, 314 Or 178, 193, 838 P2d 568 (1992) (property taxes levied for repayment of urban renewal bonds are not exempt from the property tax limitation in Article XI, section llb(l)).

The Tax Court…