Administration of Revenue and Tax Laws

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 (Authority of court in tax cases within its jurisdiction):


Is a court of record and of general jurisdiction, not limited, special or inferior jurisdiction.


Has the same powers as a circuit court.


Has and may exercise all ordinary and extraordinary legal, equitable and provisional remedies available in the circuit courts, as well as such additional remedies as may be assigned to it. [1961 c.533 §1; 1965 c.6 §1]

Notes of Decisions

The Tax Court has jurisdiction under ORS 305.410 and 118.410 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)

Tax Court's jurisdiction over Local Budget Law matters is not conferred by this section but by [former] ORS 294.485. Gugler v. Baker County Education Serv. Dist., 86 Or App 549, 740 P2d 798 (1987), aff'd 305 Or 563, 754 P2d 900 (1988)

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); 48 WLR 147 (2011)


Last accessed
Jun. 26, 2021