Legal Opinion
Tilbury v. Multnomah County
Oregon Tax Court
Decided October 18, 1994No. TC 3368PublishedCited by 1 opinion
1Opinion of the Court
CARL N. BYERS, Judge.
Petitioners seek refunds of 1991-92 urban renewal property taxes collected in excess of the limits of Article XI, section lib, of the Oregon Constitution. This appeal is brought under ORS 305.583, which is the exclusive remedy for taxpayers to obtain a determination of the effect of section lib on any tax, fee, assessment or charge. Smith v. Multnomah County Board of Commissioners, 318 Or 302, 865 P2d 356 (1994). The matter is before the court on cross motions for summary judgment.
Petitioners, who number in excess of 200, are residents of, or own taxable real property in,…
2Cases cited9 opinions
- Mathews v. EldridgeSupreme Court of the United States · 1976
- Cleveland Board of Education v. LoudermillSupreme Court of the United States · 1985
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- City of Portland v. SmithOregon Supreme Court · 1992
- Smith v. Multnomah County Board of CommissionersOregon Supreme Court · 1994
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3Cited by1 opinion
- Tilbury v. Multnomah CountyOregon Supreme Court · 1995