Oregon Tax Court December 9, 2009, TC 4904. (Old Town Lofts Condo. v. City of Portland, Tc 4904 (or.tax 12-9-2009))

ORDER I. INTRODUCTION This matter is generally before the court on the petition of Old Town Lofts Condominium Association (petitioner), filed under ORS 305.5801 and ORS 305.583, seeking a declaration that a fee levied by the City of Portland (respondent) is either invalid or subject to the limitations of Article XI, section 11b of the Oregon Constitution (Measure 5).