Petersen v. Intermediate Education District

CARLISLE B. ROBERTS, Judge.

The Tax Court’s jurisdiction under ORS 294.485 of the local budget law has been invoked by ten interested taxpayers of Columbia County. The suit requires construction of a new statute, enacted as Or Laws 1977, ch 840, § 12, and codified as ORS 334.262 (1977 Replacement Part).

The legislature, having taken into consideration the importance of the element of time in the preparation of a property tax budget and the certification of a levy by a taxing district, has required that questions of this kind shall be given priority by the court. ORS 294.520. The court has been…