Green v. Kroger, 274 P.3d 180

Two petitioners (Green and Harmon) challenge the Attorney General's certified ballot title for Initiative Petition 28 (IP 28) under ORS 250.085(2) and 250.085(5).
IP 28 would, starting in 2013, raise the corporate tax rate on taxable income over $10 million from 7.6% to 10%, while keeping the first $10 million taxed at 6.6%.
IP 28 modifies a provision from Measure 67, which had previously set tiered rates on corporate income and gross income/taxable income distinctions.
The ballot title referred to a tax on “corporate income,” including the caption, yes/no vote statements, and summary.
Green and Harmon contend that using “income” misleads voters by not signaling that the tax is on profits/taxable income, not gross income, and that Harmon emphasizes the term is an excise tax subject to better phrasing.
The Attorney General argues Green waived objections and that the term “income” reasonably communicates the tax on profits; the court evaluates the caption for misinformation.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether 'corporate income' in the ballot title is misleading.	Green argues it misleads by not signaling profits/taxable income.	Kroger contends 'income' communicates the tax on profits and is not misleading.	Yes, misleading; title referred to income without sufficient specificity.
Whether the caption, yes/no, and summary should be modified to avoid misleading the voters.	Green/Harmon contend modifications are needed to use profits or taxable income instead of income.	AG argues existing language is acceptable and objections were not properly raised.	Yes, refer the caption, yes/no statements, and summary to AG for modification.

Lombardi, Inc. v. Smithfield, 11 A.3d 1180 (Del. 1989) (irreparable harm is the most important factor for a preliminary injunction)
Kain v. Myers, 336 Or. 116 (2003) (warning on misleading ballot title language)
Livingston v. Kroger/Devlin, 347 Or. 307 (2009) (distinguishes gross income vs taxable income and related taxes under Measure 67)