ORS 305.410¹
Authority of court in tax cases within its jurisdiction
  • concurrent jurisdiction
  • exclusive jurisdiction in certain cases

(1) Subject only to the provisions of ORS 305.445 (Appeals to Supreme Court) relating to judicial review by the Supreme Court and to subsection (2) of this section, the tax court shall be the sole, exclusive and final judicial authority for the hearing and determination of all questions of law and fact arising under the tax laws of this state. For the purposes of this section, and except to the extent that they preclude the imposition of other taxes, the following are not tax laws of this state:

(a) ORS chapter 577 relating to Oregon Beef Council contributions.

(b) ORS 576.051 (Definitions for ORS 576.051 to 576.455) to 576.455 (Moneys of abolished commission) relating to commodity commission assessments.

(c) ORS chapter 477 relating to fire protection assessments.

(d) ORS chapters 731, 732, 733, 734, 737, 742, 743, 743A, 744, 746, 748 and 750 relating to insurance company fees and taxes.

(e) ORS chapter 473 relating to liquor taxes.

(f) ORS chapter 583 relating to milk marketing, production or distribution fees.

(g) ORS chapter 825 relating to motor carrier taxes.

(h) ORS chapter 319 relating to motor vehicle and aircraft fuel taxes.

(i) ORS title 59 relating to motor vehicle and motor vehicle operators’ license fees and ORS title 39 relating to boat licenses.

(j) ORS chapter 578 relating to Oregon Wheat Commission assessments.

(k) ORS chapter 462 relating to racing taxes.

(L) ORS chapter 657 relating to unemployment insurance taxes.

(m) ORS chapter 656 relating to workers’ compensation contributions, assessments or fees.

(n) ORS 311.420 (Dissipation, removal or destruction of value of realty subsequent to assessment or tax day), 311.425 (Removing timber before paying taxes on timber or land prohibited), 311.455 (Tax on personal property as debt), 311.650 (Collection of taxes on real property of the United States held under contract of sale, lease or other interest less than a fee), 311.655 (Companies assessed by Department of Revenue) and ORS chapter 312 relating to foreclosure of real and personal property tax liens.

(o) Sections 15 to 22, chapter 736, Oregon Laws 2003, relating to long term care facility assessments.

(2) The tax court and the circuit courts shall have concurrent jurisdiction to try actions or suits to determine:

(a) The priority of property tax liens in relation to other liens.

(b) The validity of any deed, conveyance, transfer or assignment of real or personal property under ORS 95.060 and 95.070 (1983 Replacement Part) or 95.200 (Definitions for ORS 95.200 to 95.310) to 95.310 (Short title) where the Department of Revenue has or claims a lien or other interest in the property.

(3) Subject only to the provisions of ORS 305.445 (Appeals to Supreme Court) relating to judicial review by the Supreme Court, the tax court shall be the sole, exclusive and final judicial authority for the hearing and determination of all questions of law and fact concerning the authorized uses of the proceeds of bonded indebtedness described in section 11 (11)(d), Article XI of the Oregon Constitution.

(4) Except as permitted under section 2, amended Article VII, Oregon Constitution, this section and ORS 305.445 (Appeals to Supreme Court), no person shall contest, in any action, suit or proceeding in the circuit court or any other court, any matter within the jurisdiction of the tax court. [1961 c.533 §12; 1965 c.6 §2; 1967 c.359 §688; 1969 c.48 §1; 1971 c.567 §14; 1975 c.365 §1; 1977 c.407 §1; 1985 c.149 §5; 1985 c.664 §18; 2003 c.195 §18; 2003 c.604 §100; 2007 c.780 §29]

Notes of Decisions

The Tax Court has jurisdic­tion under ORS 305.405 (Oregon Tax Court), 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)

City business and prop­erty taxes enacted pursuant to city charter were not "tax laws of this state" subject to exclusive jurisdic­tion of Oregon Tax Court. Jarvill v. City of Eugene, 289 Or 157, 613 P2d 1 (1980)

ORS 358.475 (Policy) to 358.565 (State Historic Preservation Officer) are not tax laws which, under this sec­tion, can be reviewed only by the Tax Court. Multnomah County v. Talbot, 56 Or App 235, 641 P2d 617 (1982), aff'd 294 Or 478, 657 P2d 684 (1983)

Because a claim is not one "arising under the tax laws" unless it has some bearing on tax liability, plaintiff's tort claims against tax assessors are not within the subject-matter jurisdic­tion of the Tax Court. Sanok v. Grimes, 294 Or 684, 662 P2d 693 (1983)

A claim which seeks to es­tab­lish factual predicate for forest land status is within jurisdic­tion of the Tax Court. Sanok v. Grimes, 294 Or 684, 662 P2d 693 (1983)

Dispute over whether ORS 294.080 (Disposition of interest earned on funds held by county treasurer) (3) applies to tax moneys held in county treasurer's unsegregated account comes within circuit court jurisdic­tion and not within tax court jurisdic­tion. Clackamas Co. Ed. Serv. Dist. v. Clackamas Co., 86 Or App 259, 739 P2d 587 (1987), Sup Ct review denied

Tax Court has jurisdic­tion under this sec­tion to determine validity of sec­tion 11b, Article XI of Oregon Constitu­tion. Savage v. Munn, 12 OTR 145 (1992), aff'd 317 Or 283, 856 P2d 298 (1993)

Challenge to ballot title on basis it did not conform to ORS 310.315 is within jurisdic­tion of Tax Court. Gugler v. Baker School Dist. 5-J, 12 OTR 162 (1992)

Where Depart­ment of Revenue held it had no jurisdic­tion and could not provide relief and plaintiff's complaint and mo­tion for summary judg­ment raised ques­tion of law under ORS 311.806 (Refund of taxes on real and personal property), Tax Court had jurisdic­tion over plaintiff's ap­peal. PGE v. Dept. of Rev., 12 OTR 311 (1992)

Issues that arise as de­fenses to foreclosure ac­tion are not subject to exclusive jurisdic­tion of tax court. Multnomah County v. Finance America Corp., 120 Or App 30, 852 P2d 262 (1993), Sup Ct review denied

Tax court has jurisdic­tion over nontax ques­tions that arise out of same facts as tax matter properly before court, provided resolu­tion of nontax ques­tion does not have substantial nontax consequences. Knapp v. City of Jacksonville, 18 OTR 22 (2004), aff'd 342 Or 268, 151 P3d 143 (2007)

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