As WW reported earlier this week, Lewis & Clark tax law Prof. Jack Bogdanski has filed a legal challenge in Oregon Tax Court to the $35 per person arts tax voters approved last November.
Bogdanski, better known as the blogger Bojack, has declined to comment on the case but another local blogger, who uses name Issac Laquedem, has provided an analysis of Bogdanski's case. Citing a 2000, Oregon Court of Appeals descision, Laquedem argues that Bogandanski is correct that the arts tax is in fact a head tax (i.e. levied per capita rather as function of income or property value) and violates the state's constitutional prohibition on such taxes.
"Here's why Professor Bogdanski will win," Laquedem writes, with an easy to digest explanation here.