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SPROUL v. STATE TAX COMM.

234 Or. 579 (1963)

383 P.2d 754

SPROUL ET AL v. STATE TAX COMMISSION ET AL

Supreme Court of Oregon.

Reversed June 26, 1963.

Attorney(s) appearing for the Case

Thomas C. Stacer and Gerald F. Bartz, Assistant Attorneys General, Salem, argued the cause for appellants. With them on the briefs were Robert Y. Thornton, Attorney General, Salem, and Clarence R. Kruger, Assistant Attorney General, Salem.

J.R. Campbell, John Day, and Roy Kilpatrick, Canyon City, argued the cause for respondents. With them on the briefs were Yokom and Campbell, John Day.

Before McALLISTER, Chief Justice, and PERRY, SLOAN, O'CONNELL, GOODWIN, LUSK and DENECKE, Justices.

REVERSED.

DENECKE, J.

The constitutionality of a part of the legislative design for forest fire protection in eastern Oregon is the issue in this case. The statute attacked levies an assessment of one cent per acre on those lands in eastern Oregon which the legislature found present a special fire hazard. The fund raised by this levy is used for the payment of fire protection and suppression costs.

The trial court decided that the one-cent-per-acre...

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