ORS 305.480¹
State Court Administrator as administrator and clerk
  • other personnel
  • expenses
  • limitation on activities of personnel

(1) The State Court Administrator shall act as court administrator for the tax court. Other necessary employees of the court shall be appointed and otherwise governed by applicable provisions of the personnel plan for employees of the courts of this state who are state employees.

(2) The judge and employees of the court shall be reimbursed for all actual and necessary expenses as provided by law.

(3) No employee of the court shall act as attorney, counselor or accountant in the matter of any tax imposed or levied by this state or any of its political subdivisions.

(4) Subject to the applicable provisions of a personnel plan established by the Chief Justice of the Supreme Court of Oregon, the judge of the tax court shall appoint a person to serve as tax court clerk. The tax court clerk shall:

(a) Keep the seal of the tax court and affix it in all cases required by law.

(b) Record the proceedings of the court.

(c) Keep the records, files, books and papers pertaining to the tax court.

(d) File all papers delivered to the officer for that purpose in any suit or proceeding therein, or before the judge.

(e) Attend the tax court and administer oaths.

(f) Under the direction of the judge of the tax court enter its orders and judgments.

(g) Authenticate, by certificate or transcript, as may be required, the records, files or proceedings of the tax court, or any paper pertaining thereto, and filed with the officer.

(h) In the performance of duties pertaining to the tax court, conform to the direction of the tax court judge.

(5) The State Court Administrator may delegate powers of the State Court Administrator under this section to employees of the State Court Administrator. [1961 c.533 §11; 1981 c.727 §1; 1995 c.273 §5; 1995 c.650 §3]

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