2015 ORS § 305.412¹
Jurisdiction to determine value
When the determination of real market value or the correct valuation of any property subject to special assessment is an issue before the tax court, the court has jurisdiction to determine the real market value or correct valuation on the basis of the evidence before the court, without regard to the values pleaded by the parties. [2005 c.224 §2]
Note: 305.412 (Jurisdiction to determine value) was added to and made a part of 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.