ORS 118.410
Jurisdiction of tax cases

The Oregon Tax Court has sole jurisdiction to hear and determine all questions arising under the provisions of ORS 118.005 (Definitions for ORS 118.005 to 118.540) to 118.540 (Department agreements with taxing officials of other states), and to any act in relation thereto authorized by law to be done by such court in other matters or proceedings coming within its jurisdiction. [Amended by 1971 c.567 §10]

Source: Section 118.410 — Jurisdiction of tax cases, https://www.­oregonlegislature.­gov/bills_laws/ors/ors118.­html.

Notes of Decisions

The Tax Court has jurisdiction under ORS 305.405 and 305.410 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)

Green check means up to date. Up to date