PORTLAND, Ore. -- The Oregon Supreme Court ruled Tuesday Portland's arts tax is constitutional.
The court concluded that the tax does not violate Oregon's prohibition against a "head tax."
The $35 annual arts tax, approved by voters in 2012, is required of Portland residents who are over 18, have income of at least $1,000 per year and live in a household that is above federal poverty guidelines.
In the unanimous opinion authored by Justice Jack L. Landau, the court found that because the tax takes an individual's income into account, it does not qualify as a head tax or a poll tax.
The decision comes after a legal battle that lasted more than four years.
“Today’s decision is a big win for Portland’s kids,” said Portland Commissioner Nick Fish. “Thanks to the ruling of the Oregon Supreme Court, over 30,000 Portland children will continue to have arts education in school.”
The Regional Arts & Culture Council also praised the ruling Thursday morning.
“As a result of this decision, every grade school in Portland will continue to have at least one art, music or dance teacher on staff," said spokeswoman Mary Bauer. "Everyone deserves access to arts and culture, and 62 percent of Portlanders voted to help make that happen.”
Background: Oregon Supreme Court to review Portland Arts Tax
Since its passage, some Portlanders have vocally opposed the annual tax, however, the tax has been upheld by an appeals court in 2016 and now the state supreme court.
People who don't pay the $35 annual tax are subject to a late fee.