The gas tax refund measure is a bad idea. Why refund the tax back to the dealer or the gas station, when you paid the tax? When the tax came into effect gas prices went up 2 cents, therefore if any refund is due, it's to the customers. If dealers receive it, it's in their pockets, a tax windfall for them. It's the gas customers who pay such a tax.
I've lived in towns where underpasses were and driven through towns that had them - La Grande and Bend - and see the problems of drainage being plugged, high water, etc. I honestly feel an overpass is the better answer. But refunding the 2 cent gas tax to the gas stations is just filling their pockets, not the customers who really paid the tax. If a refund is due, refund it to the homeowners of Pendleton.