ORS 305.405¹
Oregon Tax Court
  • creation
  • jurisdiction

As part of the judicial branch of state government, there is created a court of justice to be known as the Oregon Tax Court. The tax court, in cases within its jurisdiction pursuant to ORS 305.410 (Authority of court in tax cases within its jurisdiction):

(1) Is a court of record and of general jurisdiction, not limited, special or inferior jurisdiction.

(2) Has the same powers as a circuit court.

(3) Has and may exercise all ordinary and extraordinary legal, equitable and provisional remedies available in the circuit courts, as well as such additional remedies as may be assigned to it. [1961 c.533 §1; 1965 c.6 §1]

Notes of Decisions

The Tax Court has jurisdic­tion under ORS 305.410 (Authority of court in tax cases within its jurisdiction), 118.410 (Jurisdiction of tax cases) and this sec­tion to determine the right to prop­erty on the death of a decedent for purposes of determining state inheritance taxes. Estate of Anderson v. Dept. of Rev., 6 OTR 339 (1976)

Tax Court's jurisdic­tion over Local Budget Law matters is not conferred by this sec­tion but by ORS 294.485 (Tax certification contrary to law voidable by Oregon Tax Court). Gugler v. Baker County Educa­tion Serv. Dist., 86 Or App 549, 740 P2d 798 (1987), aff'd 305 Or 563, 754 P2d 900 (1988)

Chapter 305

Notes of Decisions

Policy of efficient and effective tax collec­tion makes doctrine of estoppel against govern­ment in tax cases one of rare applica­tion. Pacific Conference v. Dept. of Rev., 7 OTR 429 (1978)

Law Review Cita­tions

9 WLJ 193-260 (1973)

1 Legislative Counsel Committee, CHAPTER 305—Administration of Revenue and Tax Laws; Appeals, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors305.­pdf (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 305, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­305ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information