Green/Harmon v. Kroger
Annotate this CaseTwo petitioners sought review of the Attorney General's certified ballot title for Initiative Petition (IP) 28 (2012). Before 2009, Oregon imposed a 6.6 percent tax rate on a corporation's "taxable income." In 2009, the voters approved Ballot Measure 67, which modified the marginal tax rate that corporations pay on their taxable income. Petitioner Patrick Green raised a single challenge to the caption, the "yes" vote result statement, the "no" vote result statement, and the summary. He contended that each part of the ballot title was defective because it referred to a tax on "corporate income" rather than a tax on corporate "profits" or "taxable income." He reasoned that the use of the phrase "corporate income" was misleading because it failed to communicate that the tax would fall only on corporate profits. Petitioner Dan Harmon raised a similar challenge, noting that what the IP would have modified was a corporate excise tax and that the ballot title should have either referred to an excise tax or used the phrase "taxable income." In his view, either phrase would have been more accurate and less misleading than the use of the unmodified term "income." In each instance, the certified ballot title used the term "income," even though that term can refer to more than one type of income and even though those differing types of income may have significantly different tax consequences. The Supreme Court concluded the Attorney General advanced no legitimate reason for not using a more accurate term, which would reduce the potential for misleading the voters that the certified ballot title currently presents. The Court agreed with Petitioners that referring to a tax on corporate "income" was, without more, misleading. Accordingly, the Court referred the caption, the "yes" result statement, the "no" result statement, and the summary to the Attorney General for modification.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.