Oath Requirement In Oregon Tax Form Violates Free Exercise Rights

In Aslin v. Coos County Assessor, (OR Tax Ct., Jan. 13, 2009), a county tax assessor in Oregon refused to accept an unsigned personal property tax return from James Aslin. Aslin objected on religious grounds to the oath, included in the tax form, that required him to state "under penalties of false swearing" that the return is accurate. He submitted his return with the declaration crossed out and "I don't swear" written in the signature box. The Oregon Tax Court held that by rejecting Aslin's return without offering him an alternative method to confirm or declare the information in it was true, the assessor's office violated Aslin's free exercise rights under Art. I, Sec. 3 of the Oregon Constitution.