Although the repeal impacts those taxpayers who exercised a remedy and appealed, it does not deprive them of a remedy. Consequently, it does not violate Article I, section 10 of the Oregon Constitution. ARCO has not shown that any remedy has been denied. ARCO contends that retroactive legislation which affects only taxpayers open to audit or on appeal chills or discourages taxpayers from exercising their constitutionally guaranteed remedies. Under our income tax system, taxpayers are given many options that may enlarge or diminish their tax liability.
Taxpayers have no vested right in tax deductions or accounting techniques.
ARCO's position would deprive the legislature of the power to make specific retroactive changes in the tax laws because of a general fear of inhibiting taxpayers from exercising their rights of appeal. Such a result is neither reasonable nor required under the constitution. ARCO next contends that, under Article I, section 32 of the Oregon Constitution, the legislature may not make a statute retroactive beyond the beginning of the session of the legislature enacting the statute. ARCO construes section 32 to require a direct relationship in time between the people and their representatives. ARCO cites no authority for this novel argument.