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· 1/3/1978

Tharalson v. State Department of Revenue

Citations

  • 573 P.2d 298
  • 281 Or. 9
  • 1978 Ore. LEXIS 681

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • uniformity provisions were intended to allow legislature to allow taxes “so long as the tax was uniform geographically and within one ‘class of subjects’ ”
  • uniformity provisions were intended to allow legislature to allow taxes “so long as the tax was uniform geographically and within one ‘class of subjects’ ”
  • “Even when the verbal ‘tests’ are similar, however, a state’s application of its own constitution is independent of federal review and of changing applications of the fourteenth amendment, as have occurred since Standard Lumber Co. v. Pierce, [112 Or 314, 228 P 812 (1924)].”

Source: CourtListener parenthetical corpus (CC0).

Judges: Linde

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.