Rasmussen v. Kroger, 350 Or. 533

Summary

The Oregon Supreme Court reviewed the Attorney General’s certified ballot title for Initiative Petition 14 (2012), which would constitutionally prohibit state and local inheritance, estate, and certain death-transfer taxes. The court upheld the caption but held that the no-vote result statement inadequately described which estates would remain subject to taxation under current law. The court referred the ballot title to the Attorney General for modification and invited correction of an additional summary error arising from subsequent legislation.

Holdings

1. The certified caption substantially complied with ORS 250.035(2)(a) because it accurately identified the measure as a constitutional prohibition on estate and inheritance taxes imposed on property transferred in connection with a person's death.
2. The caption was not deficient for failing to state that the measure would reduce state revenues without replacing those revenues.
3. The yes-vote result statement was adequate, but the no-vote result statement was inadequate because its reference to estates of a certain value did not inform voters that only estates exceeding $1 million were subject to the existing tax.
4. Because the ballot title was being referred for modification on other grounds, the Attorney General was invited to correct the summary's inaccurate reference to the federal tax code as of December 31, 2000.

Questions Presented

1. Whether the certified caption reasonably identified the subject matter of Initiative Petition 14 under ORS 250.035(2)(a).
2. Whether the caption was required to state that the proposed measure would reduce state revenues without replacing those revenues.
3. Whether the certified yes- and no-vote result statements adequately described the results of approval or rejection of the measure under ORS 250.035(2)(b) and (c), particularly the limited application of the existing estate tax to estates exceeding $1 million.
4. Whether the ballot-title summary should be modified to account for legislation changing the federal tax-code reference used to calculate estate values.

Disposition

remanded