Chapter 305 — Chapter 305

ORS 305.398 Disclosure and use of industrial property confidential information obtained by third-party subpoena. (1) When the Department of Revenue or any person has obtained information concerning industrial property by subpoena issued under ORS 305.190 or 305.420, for use in a judicial proceeding concerning the value of a different industrial property, and the provider of the information has designated the information as confidential, access to that information shall be limited by an order of the judicial body conducting the proceeding. The order shall specify the allowable uses of the confidential information and establish the conditions under which disclosure may be made to those individuals described in this section

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ORS 305.400 Payment of costs of subpoena compliance; determination of costs. (1) Any agency or person issuing a subpoena under ORS 305.190 or 305.420 for information concerning industrial property, shall pay the reasonable costs of compliance with the subpoena incurred by the party responding to the subpoena

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ORS 305.403 Appeal of value of state-appraised industrial property in tax court. (1) An appeal by a taxpayer dissatisfied with the assessed value or specially assessed value of land or improvements of a state-appraised industrial property must be brought in the tax court

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ORS 305.404 Oregon Tax Court; definitions; usage. Unless the context requires otherwise, as used in ORS 305.404 to 305.560 and other revenue and tax laws, “tax court” or “Oregon Tax Court” means the Oregon Tax Court created under ORS 305.405. In an appropriate case, “tax court” may include either the regular division or the magistrate division of the Oregon Tax Court, or both, or the judge or judges of the tax court or its magistrates or a combination. In a few instances, “tax court” may include the tax court clerk or other employees of the regular or magistrate division of the tax court. [1995 c.650 §104]

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ORS 305.405 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

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ORS 305.410 Authority of court in tax cases within its jurisdiction; concurrent jurisdiction; exclusive jurisdiction in certain cases; jurisdiction for local government tax cases. (1) Subject only to the provisions of ORS 305.445 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

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ORS 305.412 Jurisdiction to determine value. When the determination of real market value or the correct valuation of any property subject to special assessment is an issue before the tax court, the court has jurisdiction to determine the real market value or correct valuation on the basis of the evidence before the court, without regard to the values pleaded by the parties. [2005 c.224 §2]

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ORS 305.414 Standing of association or organization. Notwithstanding ORS 305.570 (1)(b), an association or organization has standing to seek declaratory relief in the Oregon Tax Court if

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ORS 305.415 Service of papers and process. Except as otherwise provided in ORS 305.404 to 305.560, the mailing by registered or certified mail of any pleading, decision, order, notice or process, other than a subpoena, in respect to proceedings before the court shall be sufficient service thereof. [1961 c.533 §25]

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ORS 305.418 When transmitted complaint or petition considered to be filed. (1) As used in this section, “private express carrier” has the meaning given that term in ORS 293.660

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ORS 305.419 Tax, penalty and interest payable before appeal; dispute as to nature of tax; how determined; waiver; refund. (1) Except as provided in subsection (3) of this section, in any appeal from an order, act, omission or determination of the Department of Revenue involving a deficiency of taxes imposed upon or measured by net income, the tax assessed, and all penalties and interest due, shall be paid to the department on or before the filing of a complaint with the regular division of the Oregon Tax Court under ORS 305.560 or within 30 days after entry of an order specially designating a complaint for hearing in the regular division under ORS 305.501. If a dispute exists as to whether the matter involves a deficiency of taxes imposed upon or measured by net income, the tax assessed and all penalties and interest shall be paid within 30 days after entry of a decision or order finding that the matter involves a deficiency of taxes imposed upon or measured by net income. The complaint shall be filed as a claim for refund

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ORS 305.420 Issuance of subpoenas; administration of oaths; depositions. (1) The judge, a magistrate or the clerk of the tax court, on the request of any party to the proceeding, or the attorney of the party, shall issue subpoenas requiring the attendance of and the giving of testimony by witnesses, and subpoenas duces tecum requiring the production of any returns, books, papers, documents, correspondence and other evidence pertaining to the matter under inquiry at any designated place of hearing in the manner prescribed by law in civil actions in courts of this state

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ORS 305.422 Waiver of penalty for failure to timely file property return. If a penalty under ORS 308.295 or 308.296 for the failure to timely file a real, combined or personal property return as required by ORS 308.290 is the subject of an appeal to the tax court, the court may waive the liability for all or a portion of the penalty upon a proper showing of good and sufficient cause. [2001 c.303 §5]

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ORS 305.425 Proceedings to be without jury and de novo; issues reviewable; rules of procedure. (1) All proceedings before the judge or a magistrate of the tax court shall be original, independent proceedings and shall be tried without a jury and de novo

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ORS 305.427 Burden of proof in tax court proceedings. In all proceedings before the judge or a magistrate of the tax court and upon appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation. [1965 c.6 §5; 1995 c.650 §20]

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ORS 305.430 Hearings to be open to public; report of proceedings; exception; confidential information. (1) Except as provided in subsections (2) and (3) of this section, hearings before the judge or a magistrate of the tax court shall be open to the public. All proceedings in the regular division of the tax court shall be reported unless waived by the parties with the consent of the court. The expense of reporting shall be paid by the state from the appropriation for the court. Proceedings before the magistrate division shall not be reported

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ORS 305.435 [1961 c.533 §20; 1963 c.280 §1; 1965 c.6 §6; 1977 c.870 §30; 1991 c.459 §16; 1997 c.541 §62; repealed by 1995 c.650 §114]

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ORS 305.437 Damages for frivolous or groundless appeal or appeal to delay. (1) In any case arising under the tax laws of this state or under any law administered by the Department of Revenue, whenever it appears to the Oregon Tax Court that proceedings before it have been instituted or maintained by a taxpayer primarily for delay or that the taxpayer’s position in such proceeding is frivolous or groundless, a penalty in an amount not to exceed $5,000 shall be awarded to the Department of Revenue by the Oregon Tax Court in its judgment. The penalty so awarded shall be paid within 10 days after the judgment becomes final. If the penalty remains unpaid, the department may collect the amount awarded in the same manner as income taxes are collected under ORS 314.430

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ORS 305.440 Finality of unappealed decision of tax court; effect of appeal to Supreme Court. (1) The decision of the court shall be binding upon all parties until changed, if at all, by the decision of the Supreme Court upon appeal. If no appeal is taken to the Supreme Court, the decision of the court shall constitute a final determination of the matter. If an appeal is taken, the decision of the court shall become final in the same manner as the decision or judgment of the circuit court becomes final when appeal therefrom is taken to the Supreme Court

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ORS 305.445 Appeals to Supreme Court; reviewing authority and action on appeal. The sole and exclusive remedy for review of any decision or order of the judge of the tax court shall be by appeal to the Supreme Court. Jurisdiction hereby is vested in the Supreme Court to hear and determine all appeals from final decisions and final orders of the judge of the tax court. The scope of the review of either a decision or order of the tax court judge shall be limited to errors or questions of law or lack of substantial evidence in the record to support the tax court’s decision or order. Such appeals, and the review of final decisions and final orders of the tax court, shall be in accordance with the procedure in actions at law on appeal from a circuit court, but without regard to the sum involved. Upon such appeal and review, the Supreme Court shall have power to affirm, modify or reverse the order or decision of the tax court appealed from, with or without remanding the case for further hearing, as justice may require. [1961 c.533 §22; 1995 c.650 §25]

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ORS 305.447 Recovery by taxpayer of certain costs and expenses upon appeal of net income taxes to Supreme Court. If, in an appeal under ORS 305.445 involving taxes imposed upon or measured by net income and administered by the Department of Revenue and in which an individual taxpayer is a party, the court grants the refund claimed by the taxpayer or denies the additional assessment of taxes claimed by the department to be due from the taxpayer, the court may allow the taxpayer

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ORS 305.450 Publication of tax court decisions. The tax court shall cause a copy of each of its written decisions to be delivered to the State Court Administrator. The administrator, after consultation with the judge of the tax court, shall determine whether a decision is of general public interest. The decisions determined to be of general public interest shall be published and distributed as provided in ORS 2.150. Physical copies of reports of decisions published under ORS 2.150 constitute the official reports of the tax court. [1961 c.533 §23; 1963 c.250 §1; 1967 c.96 §1; 1967 c.398 §2; subsection (4) enacted as 1967 c.398 §9 (3); 1975 c.37 §2; 1977 c.145 §1; 1979 c.876 §3; 1982 s.s.1 c.7 §2; 2025 c.256 §20a]

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ORS 305.452 Election and term of judge; vacancy; recommendation of appointees to fill vacancy. (1) The judge of the tax court shall be elected by the electors of the state for a term of six years, in the manner provided in ORS chapter 249

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ORS 305.455 Qualifications of judge; inapplicability of disqualification-for-prejudice provision. (1) The judge of the tax court shall be a citizen of the United States and a resident of this state, and shall have been admitted to practice in the Supreme Court of Oregon and have been engaged in this state for at least three years preceding the election or appointment of the judge of the tax court, either in active practice, governmental or private, as an attorney and counselor at law or in the discharge of the duties of a judicial or quasi-judicial office

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ORS 305.460 Salary, expenses, disability and retirement of judge and magistrates. (1) The judge of the tax court shall receive such salary as is provided by law. The presiding magistrate and magistrates of the tax court shall receive such salary as is fixed under the personnel plan established by the Chief Justice of the Supreme Court pursuant to ORS 1.008. The judge and magistrates shall receive no other allowances for services except as authorized by this section

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ORS 305.465 [1961 c.533 §6; repealed by 1975 c.706 §10]

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ORS 305.470 Presiding judge; functions. Whenever more than one judge is serving as a judge of the tax court, the judge elected or appointed under ORS 305.452 shall be the presiding judge. The presiding judge shall assign causes, matters and proceedings and apportion the business of the tax court. [1961 c.533 §7; 1981 s.s. c.1 §24]

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ORS 305.475 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. 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]

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ORS 305.480 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

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ORS 305.485 Records. (1) The records of the tax court shall include a register, journal and fee book

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ORS 305.487 Findings and policy. (1) The Legislative Assembly finds that

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ORS 305.489 Considerations in adopting rules. The Department of Revenue shall consider the findings and declarations of the Legislative Assembly under ORS 305.487 when adopting administrative rules related to appeals to the Oregon Tax Court of the value of state-appraised industrial property or centrally assessed property, in order to ensure that the rules that the department adopts promote the objectives of quick and efficient resolution of these appeals. [2005 c.345 §14; 2015 c.36 §7]

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ORS 305.490 Filing fees; fee waiver or deferral; recovery of certain costs and disbursements; additional recovery for certain taxpayers; disposition of receipts. (1) Plaintiffs or petitioners filing a complaint or petition in the tax court shall pay, at the time of filing for each complaint or petition, a filing fee as follows

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ORS 305.492 Fees and expenses of witnesses. Any witness subpoenaed or whose deposition is taken shall receive the fees and mileage provided for witnesses in ORS 44.415 (2). Witnesses for the state or its political subdivisions shall be paid from moneys appropriated therefor. Payment of fees and mileage to other witnesses shall be made by the party at whose instance the witness appears or the deposition is taken. [Formerly 305.495]

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ORS 305.493 Fees for transcripts or copies of records. (1) The judge of the tax court elected or appointed under ORS 305.452 may establish a fee for comparing, or for preparing and comparing, a transcript of the record. The fee established under this subsection may not exceed the fees charged and collected by the clerks of the circuit court

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ORS 305.494 When shareholder may represent corporation in tax court proceedings. Notwithstanding ORS 9.320, any shareholder of an S corporation as defined in section 1361 of the Internal Revenue Code, as amended and in effect on December 31, 2023, may represent the corporation in any proceeding before the Oregon Tax Court in the same manner as if the shareholder were a partner and the S corporation were a partnership. [Formerly 305.510; 1997 c.839 §42; 1999 c.90 §29; 2001 c.660 §24; 2003 c.77 §2; 2005 c.832 §14; 2007 c.614 §2; 2008 c.45 §2; 2009 c.5 §12; 2009 c.909 §12; 2010 c.82 §12; 2011 c.7 §12; 2012 c.31 §12; 2013 c.377 §12; 2014 c.52 §12; 2015 c.442 §12; 2016 c.33 §13; 2017 c.527 §14; 2018 c.101 §14; 2019 c.319 §14; 2021 c.456 §15; 2022 c.83 §15; 2023 c.171 §15; 2024 c.75 §15]

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ORS 305.495 [1961 c.533 §18; 1989 c.980 §12; renumbered 305.492 in 1995]

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ORS 305.498 Magistrates; appointment; qualifications; oaths; duties; dismissal; appointment of presiding magistrate. (1) The magistrate division is established in the Oregon Tax Court. The judge of the tax court shall appoint one or more individuals to sit as magistrates of the magistrate division at locations within the state as the judge shall determine

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ORS 305.500 [1961 c.533 §§15(2),24; 1963 c.423 §3; renumbered 305.493 in 1995]

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ORS 305.501 Appeals to tax court to be heard by magistrate division; exception; mediation; conduct of hearings; decisions; appeal de novo to tax court judge. (1) Except as provided in subsection (2) of this section, an appeal to the tax court shall be heard by a tax court magistrate unless specially designated by the tax court judge for hearing in the regular division. In any matter arising under the property tax laws and involving a county or county assessor that is designated for hearing in the regular division, the Department of Revenue shall be substituted for the county as a party. The plaintiff or petitioner in the appeal is not required to pay any additional filing fee if the proceeding is specially designated by the tax court judge for hearing in the regular division

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ORS 305.505 Magistrate division records; statistical reports. (1) The records of the tax court magistrate division shall include information as to the dates cases are filed and the dates decisions are issued

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ORS 305.510 [1973 c.681 §2; 1985 c.802 §36; 1995 c.556 §31; renumbered 305.494 in 1995]

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ORS 305.514 [1995 c.650 §3a; 1997 c.99 §43; 1997 c.170 §17; 1997 c.541 §64; 2003 c.621 §77; 2003 c.804 §64; repealed by 2005 c.345 §1]

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ORS 305.515 [1961 c.533 §26; 1965 c.6 §8; 1967 c.78 §11; 1969 c.355 §1; 1971 c.567 §16; 1973 c.752 §11; 1975 c.705 §3; 1977 c.870 §33; 1977 c.892 §55; 1983 c.673 §19; 1985 c.407 §2; 1985 c.759 §39; 1985 c.816 §41; 1989 c.760 §2; 1991 c.459 §18; 1991 c.790 §18; 1993 c.270 §13; 1993 c.612 §2; 1997 c.99 §45; 1997 c.170 §19; repealed by 1995 c.650 §114]

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ORS 305.520 [1961 c.533 §34; 1995 c.79 §109; repealed by 1995 c.650 §114]

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ORS 305.525 Notice to taxpayer of right to appeal. At the same time that a notice of assessment, letter of refund denial or determination or an order of the property value appeals board is given to any taxpayer, the Department of Revenue or property value appeals board, as the case may be, shall in writing also notify the taxpayer of the right of the taxpayer to appeal to the tax court under ORS 305.404 to 305.560. [1961 c.533 §29; 1977 c.870 §54; 1995 c.650 §64; 1997 c.541 §§66,67; 2023 c.29 §5]

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ORS 305.530 [1961 c.533 §27; 1967 c.78 §10; 1971 c.567 §17; 1975 c.762 §18; 1977 c.870 §14; repealed by 1995 c.650 §114]

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ORS 305.535 [1961 c.533 §28; 1969 c.355 §2; 1977 c.870 §15; 1977 c.892 §57; 1981 c.804 §85; 1983 s.s. c.5 §2; 1991 c.459 §20; 1993 c.270 §14; repealed by 1995 c.650 §114]

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ORS 305.540 [1961 c.533 §30; 1971 c.351 §1; repealed by 1995 c.650 §114]

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ORS 305.543 [1983 c.673 §21; 1991 c.459 §21; 1997 c.541 §69; repealed by 1995 c.650 §114]

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