Court of Appeals of Oregon October 4, 2000, 97C-913270; CA A105244 (City of Portland v. Cook)

ARMSTRONG, J.,

concurring.

I agree with the majority’s analysis and result, with one caveat. The majority implicitly assumes that the federal Due Process Clause imposes a limit on the authority of municipalities to tax people or entities whose contacts with the municipalities do not meet the “minimum contact” standard of the Due Process Clause.