Gall v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

This matter is before the court on a Motion for Partial Summary Judgment filed by Defendant Department of Revenue (the department) and a Motion to Admit as Evidence filed by Plaintiffs (taxpayers).

I. INTRODUCTION

Procedurally, this case is in its beginning stages, and the department seeks to resolve the claim by taxpayers related to the interpretation and application of Article XI, section 11, of the Oregon Constitution (Measure 50). The department has asserted that there is no genuine issue of material fact with respect to the Measure 50 claim. Taxpayers have…