ORS 305.475¹
Offices of tax court
  • location of hearings

The principal office of the tax court shall be in the state capital, but the court may hold hearings in any location designated under ORS 1.085 (Chief Justice to designate principal location for sitting of courts). The county court or board of county commissioners, upon request of the judge of the tax court, shall provide the court with suitable rooms when hearings are held in the county. [1961 c.533 §9; 1969 c.706 §64d; 1983 c.763 §8; 2007 c.547 §11]

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