SCHOOL DISTRICT NO. 12 OF WASCO CTY. v. Wasco County

This is a review of a declaratory judgment proceeding to test the constitutionality of the laws of this state which relate to the manner in which ad valorem property tax refunds are paid. The Oregon Tax Court held the laws to be constitutional ① and plaintiffs appeal.

Martin Marietta Aluminum, Inc., owns a large aluminum manufacturing plant in Wasco County. After protracted litigation with the appropriate gov ernmental authorities, stipulated decrees materially reduced the assessed valuation of the plant for tax purposes for the tax years 1969-70, 1970-71, and 1971-72. These decrees resulted…