Homebuilders Assoc. Of Metro. Portland v. Metro, 250 OrApp 437 (2012)

Holding:   Metro ordinance extending a construction excise tax and enlarging the uses of that tax revenue did not amount to imposition of a new construction excise tax of the kind prohibited by a 2007 state statute.

1)   Staff Measure Summaries are legitimate indicators of legislative intent. at p. 443.

2)   The scope of the preemptive effect of a state law is a question of statutory construction, and questions “of statutory construction (are) resolved by resort to the familiar methodology set forth in State v. Gaines, (cite omitted), starting with the statutory text in context.” at p. 443.

3)  While the general rule is that undefined terms are given their plain and ordinary meanings as shown by contemporary general dictionaries, “the word ‘tax’ is most often used in a legal context. Thus, we look first to its technical legal meaning.” at p. 444.

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