within 15 miles of Oregon City practice in Tax Oregon

... Both the ALJ and the Court of Appeals apparently assumed that the directors were "employees" of the corporation, and therefore focused their analysis only on whether the payments to the directors were wages subject to unemployment taxation. ...

... In distinguishing the proposed measures, the court first noted that Initiative Petition 14 proposed a constitutional amendment broadly prohibiting any estate or inheritance taxation. The court further clarified why that proposed measure's certified caption was acceptable: ...

... (Def's Answer.). II. ANALYSIS. Defendant is correct that Oregon's system of property assessment and taxation does not allow the type of relief Plaintiffs request. ... It is possible that section 11 will, over time, result in nonuniform property taxation. ...