Hexom
Hexom v. Oregon Department of Transportation
Opinion
Lead Opinion
Fernandez, J.
Charles R. Hexom filed this action against the Oregon Department of Transportation 2 for the purpose of enjoining the DOT from imposing a $4 fee for the issuance of or renewal of disabled person parking permits in the form of individual placards or decals. See Or.Rev.Stat. §§ 811.602, 811.640 (1998). He asserted that the fee violated the provisions of the Americans with Disabilities Act. See 42 U.S.C. §§ 12101-12213 . The district court *1135 determined that the fee was a tax. It, therefore, found that the Tax Injunction Act stripped it of jurisdiction. See 28 U.S.C. § 1341 . Thus, it dismissed the complaint. See Fed.R.Civ.P. 12(b)(1). Hexom appealed. We reverse and remand.
BACKGROUND
Oregon has provided special parking places and privileges for disabled persons. It also has provided for the issuance of special license plates and of individual placards, which are portable and which can, therefore, be used on any car. The license plates and placards enable policing of parking space usage in order to assure that the spaces will not be used by persons who have no need for them. See Or.Rev. Stat. §§ 811.615 — 811.620 (1998). The placard can be used in the vehicle of a person who is…