Gugler v. Baker County Education Service District

CARL N. BYERS, Judge.

Plaintiffs are interested taxpayers who seek to void the 1985-86 tax levy of defendant. Defendant is an educational service district (ESD) created under and subject to ORS chapter 334. An ESD provides services to the common school districts within its geographical boundaries, which usually coincide with county boundaries. Although ESDs may conduct some classes, they are not like common school districts but deal with students as agents for the common school districts. In addition to providing services to common school districts, usually instruction for handicapped students…