tax court lacked subject matter jurisdiction to consider whether a charge imposed on certain energy resource suppliers under ORS 469.421(8) was a fee or a tax, and whether that charge violated the Oregon Constitution
How later courts described this case
- tax court lacked subject matter jurisdiction to consider whether a charge imposed on certain energy resource suppliers under ORS 469.421(8) was a fee or a tax, and whether that charge violated the Oregon Constitution
- referring to potential judicial review “under the APA”
Written by the judges who cited it.
The opinion
JOSEPH, C. J.,
dissenting.
I concur in the dissents of Judges Gillette and Warren. Nonetheless I want to point out distinctly that in no event can this litigation be in any court but the tax court, which is a “circuit court” when it adjudicates, ORS 305.405, and is “the sole, exclusive and final judicial authority * * * under the tax laws of this state.” ORS 305.410. The Oregon Classification of Historic Property Act is a complete statutory scheme (sic) for giving owners of certain real property special tax preferences. It is a tax law, and *248 jurisdiction rests entirely in the tax court as a circuit court. Semble: Jarvill v. City of Eugene, 289 Or 157 , 613 P2d 1 , cert denied 449 US 1013 (1980).