Oregon Tax Court June 9, 1994, TC 3528 (Ester v. City of Monmouth)

CARL N. BYERS, Judge.

This matter is before the court on cross motions for summary judgment. Petitioner seeks a determination that a special assessment for street improvements is a tax subject to the limitations of Article XI, section lib, of the Oregon Constitution.

FACTS

Petitioner owns two adjacent lots fronting on Knox Street in the City of Monmouth.