HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter is generally before the court on the petition of Old Town Lofts Condominium Association (petitioner), filed under ORS 305.580and ORS 305.583, seeking a declaration that a fee levied by the City of Portland (respondent) is either invalid or subject to the limitations of Article XI, section 11b of the Oregon Constitution (Measure 5). 1 This matter is specifically before the court on the motion for partial summary judgment filed by...
HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter comes before the court on cross-motions for summary judgment by Plaintiffs, Albert M. Porter III, and Carla Porter (taxpayers) and Defendant, Department of Revenue (the department). The tax year at issue is 2002. II. STATEMENT OF FACTS In 2002, Albert M. Porter III (taxpayer) 1 lived in Scio, Oregon. Scio is within the Salem metropolitan area. Throughout 2002, taxpayer was assigned pipefitting jobs in Toledo, Oregon, Milwaukie,...
Decision for Defendant rendered February 2, 2009. HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter is before the court on the motion of Defendant (the department) to dismiss the complaint of Plaintiffs (taxpayers). The complaint seeks a declaration with respect to the validity of Oregon statutes that have the effect of subjecting to taxation the interest on bonds of sister states while exempting from taxation interest earned on bonds of the State of Oregon and its political...
