Portland Arts Tax
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Portland Arts Tax
The Portland Arts Tax, formally the Arts Education and Access Income Tax, is a $35 tax paid by residents of Portland, Oregon to support school teachers and art focused nonprofit organizations. Residents age eighteen or older with $1,000 or more of taxable income are required to pay the tax. The tax was instituted when Portland voters passed Oregon Ballot Measure 26-146 in November 2012. History Portland residents were initially required to pay the tax by April 15, 2013. However, the deadline was moved to May 15 when the city amended the tax to exempt residents who earn less than $1,000 of taxable income but live within a household with income above the federal poverty line However, on May 15, the online payment system crashed as a result of too many last-minute payments. The website to submit payments was functional one week later; June 10 became the third and final deadline to pay the tax. The administrative-costs cap of 5% has been exceeded in every year of the tax's existence. F ...
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Arts Tax Notice, Portland, Oregon (2013)
The arts are a very wide range of human practices of creative expression, storytelling and cultural participation. They encompass multiple diverse and plural modes of thinking, doing and being, in an extremely broad range of media. Both highly dynamic and a characteristically constant feature of human life, they have developed into innovative, stylized and sometimes intricate forms. This is often achieved through sustained and deliberate study, training and/or theorizing within a particular tradition, across generations and even between civilizations. The arts are a vehicle through which human beings cultivate distinct social, cultural and individual identities, while transmitting values, impressions, judgments, ideas, visions, spiritual meanings, patterns of life and experiences across time and space. Prominent examples of the arts include: * visual arts (including architecture, ceramics, drawing, filmmaking, painting, photography, and sculpting), * literary arts ( ...
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Portland, Oregon
Portland (, ) is a port city in the Pacific Northwest and the largest city in the U.S. state of Oregon. Situated at the confluence of the Willamette and Columbia rivers, Portland is the county seat of Multnomah County, the most populous county in Oregon. Portland had a population of 652,503, making it the 26th-most populated city in the United States, the sixth-most populous on the West Coast, and the second-most populous in the Pacific Northwest, after Seattle. Approximately 2.5 million people live in the Portland metropolitan statistical area (MSA), making it the 25th most populous in the United States. About half of Oregon's population resides within the Portland metropolitan area. Named after Portland, Maine, the Oregon settlement began to be populated in the 1840s, near the end of the Oregon Trail. Its water access provided convenient transportation of goods, and the timber industry was a major force in the city's early economy. At the turn of the 20th century, the ...
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Nonprofit Organization
A nonprofit organization (NPO) or non-profit organisation, also known as a non-business entity, not-for-profit organization, or nonprofit institution, is a legal entity organized and operated for a collective, public or social benefit, in contrast with an entity that operates as a business aiming to generate a Profit (accounting), profit for its owners. A nonprofit is subject to the non-distribution constraint: any revenues that exceed expenses must be committed to the organization's purpose, not taken by private parties. An array of organizations are nonprofit, including some political organizations, schools, business associations, churches, social clubs, and consumer cooperatives. Nonprofit entities may seek approval from governments to be Tax exemption, tax-exempt, and some may also qualify to receive tax-deductible contributions, but an entity may incorporate as a nonprofit entity without securing tax-exempt status. Key aspects of nonprofits are accountability, trustworth ...
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Crash (computing)
In computing, a crash, or system crash, occurs when a computer program such as a software application or an operating system stops functioning properly and exits. On some operating systems or individual applications, a crash reporting service will report the crash and any details relating to it (or give the user the option to do so), usually to the developer(s) of the application. If the program is a critical part of the operating system, the entire system may crash or hang, often resulting in a kernel panic or fatal system error. Most crashes are the result of a software bug. Typical causes include accessing invalid memory addresses, incorrect address values in the program counter, buffer overflow, overwriting a portion of the affected program code due to an earlier bug, executing invalid machine instructions (an illegal opcode), or triggering an unhandled exception. The original software bug that started this chain of events is typically considered to be the cause of the ...
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Lewis & Clark Law School
The Northwestern School of Law of Lewis and Clark College (also known as Lewis & Clark Law School), is an American Bar Association-approved private law school in Portland, Oregon. The law school received ABA approval in 1970 and joined the Association of American Law Schools (AALS) in 1973. Lewis & Clark Law School offers the Juris Doctor (J.D.) degree, including a range of scholastic concentrations and legal certificate programs, as well as a Master of Laws (LLM) degree in environmental, natural resources, and energy law and an LLM degree in animal law. Each class in the three-year J.D. program has approximately 180 students. The dean of Lewis & Clark Law School is Jennifer J. Johnson, Erskine Wood Sr. endowed Professor of Law, a securities law scholar and arbitration expert, as well as a member of the American Law Institute. Lewis & Clark law students can complete their degrees on full-time or part-time schedules, take courses during the day or evening, and focus in a num ...
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Jack Bogdanski
John A. "Jack" Bogdanski is an American lawyer and academic. He is currently professor of law at Lewis & Clark Law School in Portland, Oregon, United States. Career Bogdanski is a native of Newark, New Jersey. He graduated summa cum laude with a degree in Classical Languages and Literature from Saint Peter's College, New Jersey in 1975. He received his Juris Doctor degree in 1978 from Stanford Law School, where he was an editor of the ''Stanford Law Review'' and a member of the honor society The Order of the Coif. In 1978–79, he served as a law clerk to judge Alfred T. Goodwin of the U.S. Court of Appeals for the Ninth Circuit. He has taught at Lewis & Clark since leaving practice as a partner with the law firm Stoel Rives LLP in Portland in 1986. In fall 1992, he was a visiting professor of law at Stanford University, and in the fall of 1999, he was of counsel to Stoel Rives on a full-time basis. His primary teaching and research emphasis is on federal taxes. He is a five-ti ...
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Oregon Tax Court
The Oregon Tax Court is a state court in the U.S. state of Oregon, which has jurisdiction in questions of law that regard state tax laws. Examples of matters that would come before this court include income taxes, corporate excise taxes, property taxes, timber taxes, cigarette taxes, local budget law, and property tax limitations. The purpose of the court is parallel to that of the United States Tax Court. Taxpayers and tax authorities can take advantage of a court that is familiar with taxation issues. Oregon Tax Court cases are usually filed by taxpayers who are unhappy with the decisions of the Oregon Department of Revenue or a county tax assessor. The Oregon Tax Court has a single judge who is elected in a statewide election to a 6-year term. The position has been held since January, 2018 by Judge Robert T. Manicke, who was appointed by Governor Kate Brown. He was elected to a full six-year term in November 2018. The court is divided into two divisions: the Magistra ...
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Tax Per Head
A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference to income or resources. Head taxes were important sources of revenue for many governments from ancient times until the 19th century. In the United Kingdom, poll taxes were levied by the governments of John of Gaunt in the 14th century, Charles II of England, Charles II in the 17th and Margaret Thatcher in the 20th century. In the United States, voting poll taxes (whose payment was a precondition to voting in an election) have been used to Disenfranchisement after the Reconstruction Era, disenfranchise impoverished and minority voters (especially under Reconstruction Era, Reconstruction). By their very nature, poll taxes are considered regressive. Many other economists brand them as highly harmful taxes for low incomes (100 monetary units of a fortune of 10,000 represent 1% of said wealth, while 100 monetary units of a fortune of ...
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Constitution Of Oregon
The Oregon Constitution is the governing document of the U.S. state of Oregon, originally enacted in 1857. As amended the current state constitution contains eighteen sections, beginning with a bill of rights.Constitution of Oregon: 2015 Edition.
, accessed October 19, 2007.
This contains most of the rights and privileges protected by the and the main text of the

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Charlie Hales
Charles Andrew Hales (born January 22, 1956) is a former American politician who served as the 52nd mayor of Portland, Oregon, from 2013 to 2017. He previously served on the Portland City Council from 1993 to 2002. Early life and education Charles Andrew Hales was born in Washington, D.C., in January 1956. His father, Alfred Ross Hales, Jr., was a structural engineer for the United States Navy and his mother, Carol Hales, was a homemaker. He had two older siblings but, at nine years younger than his brother, grew up "virtually as an only child." Hales attended public schools in Alexandria, Virginia, and graduated from Thomas Edison High School in Fairfax County, where he participated in band and drama club. He graduated from the University of Virginia in 1979 with a bachelor's degree in political theory. He took graduate studies in public administration at Lewis & Clark College in Portland. Political career Prior to being elected, Hales worked as a lobbyist, working for the Ore ...
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Government Of Portland, Oregon
The Government of Portland, Oregon is based on a city commission government system. Elected officials include the mayor, commissioners, and a city auditor. The mayor and commissioners (members of City Council) are responsible for legislative policy and oversee the various bureaus that oversee the day-to-day operation of the city. Portland began using a commission form of government in 1913 following a public vote on May 3 of that year. Each elected official serves a four-year term, without term limits. Each city council member is elected at-large. In 2022, Portland residents approved a ballot measure to replace the commission form of government with a 12-member council elected in four districts using single transferable vote, with a professional city manager appointed by a directly-elected mayor, with the first elections to be held in 2024. Current members History The Portland Charter was the subject of much debate circa 1911–1912. Rival charters were drafted by four differe ...
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Oregon Supreme Court
The Oregon Supreme Court (OSC) is the highest state court in the U.S. state of Oregon. The only court that may reverse or modify a decision of the Oregon Supreme Court is the Supreme Court of the United States.An Introduction to the Courts of Oregon.
Oregon Judicial Department. Retrieved on June 11, 2008.
The OSC holds court at the Oregon Supreme Court Building in , near the building on State Street. The bui ...
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