I have just received a letter from the Oregon Department of Revenue which states that the Department does not have jurisdiction to hear my claim for refund. The CFR was asking for a refund of property taxes used to pay public employee PERS contributions. The basis of the claim was that Ballot Measure 8 prohibited the pick-up of employee PERS contributions and the Oregon Supreme Court decision that invalidated Ballot Measure 8 is void because all of the justices were disqualified from hearing the case because of their PERS membership. If that is correct, Ballot Measure 8 is still the law.
The Department’s position on the CFR will speed up the determination of the issues in this case by at least one year, because I can now file an action directly with the magistrate division of the Oregon tax court. I plan to do that before the end of this month. It is going to get real interesting as I intend to ask for the case be decided by a non-PERS magistrate and if this request is not granted I will ask the federal court to require Oregon to provide me with a non-PERS decision magistrate.
I will post updates on this as things occur.
If you are interested in helping support this effort please do so. See the contribution page. Court proceeding can be expensive and the State will use taxpayer money to fight this case.