Representation before tax court magistrate by officer or employee of local government or department

Notwithstanding ORS 8.690, 9.160, 9.320, ORS chapter 180, ORS 203.145 or other law, in any conference or proceeding before a tax court magistrate with respect to the administration of any tax, a local government or the Department of Revenue may be represented by any officer or authorized employee of the local government or department. [1985 c.761 §39; 1995 c.650 §14; 2024 c.52 §31]