Legal Opinion

Knapp II v. City of Jacksonville

Oregon Tax Court

Decided July 5, 2005No. TC 4641PublishedCited by 1 opinion

1Opinion of the Court

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter comes before the court on the question of the appropriate remedy under the statutes.

II. FACTUAL AND PROCEDURAL BACKGROUND

This matter has been the subject of a previous order of the court. Knapp I v. City of Jacksonville, 18 OTR 22 (2004). The content of that order is adopted by reference. To provide the context in which the present order of the court is decided, the following factual and procedural background is provided.

Defendant City of Jacksonville (the city) adopted a public safety surcharge (the surcharge) and collected amounts from…

2Cases cited2 opinions

  1. Smith v. Multnomah County Board of CommissionersOregon Supreme Court · 1994
  2. Knapp I v. City of JacksonvilleOregon Tax Court · 2004

3Cited by1 opinion

  1. Knapp v. City of JacksonvilleOregon Supreme Court · 2007

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