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Oregon Revised Statutes

Oregon Tax Court

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General

305.404Oregon Tax Court; definitions; usage 305.405Oregon Tax Court; creation; jurisdiction 305.410Authority of court in tax cases within its jurisdiction; concurrent jurisdiction; exclusive jurisdiction in certain cases; jurisdiction for local government tax cases 305.412Jurisdiction to determine value 305.414Standing of association or organization 305.415Service of papers and process 305.418When transmitted complaint or petition considered to be filed 305.419Tax, penalty and interest payable before appeal; dispute as to nature of tax; how determined; waiver; refund 305.420Issuance of subpoenas; administration of oaths; depositions 305.422Waiver of penalty for failure to timely file property return 305.425Proceedings to be without jury and de novo; issues reviewable; rules of procedure 305.427Burden of proof in tax court proceedings 305.430Hearings to be open to public; report of proceedings; exception; confidential information 305.437Damages for frivolous or groundless appeal or appeal to delay 305.440Finality of unappealed decision of tax court; effect of appeal to Supreme Court 305.445Appeals to Supreme Court; reviewing authority and action on appeal 305.447Recovery by taxpayer of certain costs and expenses upon appeal of net income taxes to Supreme Court 305.450Publication of tax court decisions 305.452Election and term of judge; vacancy; recommendation of appointees to fill vacancy 305.455Qualifications of judge; inapplicability of disqualification-for-prejudice provision 305.460Salary, expenses, disability and retirement of judge and magistrates 305.470Presiding judge; functions 305.475Offices of tax court; location of hearings 305.480State Court Administrator as administrator and clerk; other personnel; expenses; limitation on activities of personnel 305.485Records