Department of Revenue v. Umatilla County

CARL N. BYERS, Judge.

Plaintiff seeks to have a portion of defendant’s 1986-1987 property tax levy declared void for failure to comply with the Local Budget Law. (ORS 294.305 to 294.520, 294.555 and 294.565.) The parties have stipulated to certain documents being submitted to the court as evidence. Each of the parties has filed a motion for summary judgment and submitted a brief in support of its motion. The court heard oral arguments on the motions on November 18, 1986, and has accorded this case priority as directed by ORS 294.520.

The facts are undisputed. On May 10, 1986, defendant…