Dennehy v. City of Gresham

This is a direct appeal from a judgment of the Oregon Tax Court. Pursuant to ORS 305.583, 1 14 interested taxpayers petitioned for a determination of the effect of Article XI, section lib, of the Oregon Constitution (commonly referred to as “Measure 5”) on a storm drain user charge imposed by the City of Gresham. The Tax Court held that the charge was a “tax” as defined by Article XI, section lib, and thus subject to the limits of that provision. Neither party has sought review of that decision on the merits. Petitioners also requested an award of attorney fees from the Tax Court under the…