[Download] "Smith v. Multnomah County Board of Commissioners" by Supreme Court of Oregon " eBook PDF Kindle ePub Free
eBook details
- Title: Smith v. Multnomah County Board of Commissioners
- Author : Supreme Court of Oregon
- Release Date : January 20, 1994
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
[318 Or Page 304] In this property tax case, plaintiff taxpayer sought a refund, under the general refund statute, ORS 311.806,1 of taxes
imposed and collected in excess of the limits of Article XI, section 11b, of the Oregon Constitution (commonly known as "Measure
5").2 The Tax Court held that two other statutes, ORS 305.583 and 305.587,3 provide the exclusive means for obtaining
such a refund. On de novo review, we agree and affirm the judgment of the Tax Court.
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