providing further explanation on Oregon’s property tax scheme after Measure 50 and clarifying that “new property” includes all property that is newly added to the taxpayer’s tax account by the assessor
How later courts described this case
- providing further explanation on Oregon’s property tax scheme after Measure 50 and clarifying that “new property” includes all property that is newly added to the taxpayer’s tax account by the assessor
- describing California’s regime that taxes intangible property “‘to the extent that the [intangible] property enhances the value of tangible, taxable property which is subject to unit valuation’”
- sug- gesting that an implementing statute enacted by the same legislature that drafted Measure 50 and referred it to voters may provide context for understanding the constitutional text of Article XI, section 11, but that “[t]he wording adopted by the voters clearly controls any constitutional question”
- Measure 50 exceptions for NPNI and “property first taken into account as omitted property” “overlap” and are not “mutually exclusive”
Written by the judges who cited it.
The opinion
KISTLER, J., dissenting.
Because I would affirm for the reasons stated in the Tax Court's opinion, I respectfully dissent.
Nakamoto, J., joins this dissenting opinion.