Authority of court in tax cases within its jurisdiction
- concurrent jurisdiction
- exclusive jurisdiction in certain cases
Source:
Section 305.410 — Authority of court in tax cases within its jurisdiction; concurrent jurisdiction; exclusive jurisdiction in certain cases, https://www.oregonlegislature.gov/bills_laws/ors/ors305.html.
Notes of Decisions
The Tax Court has jurisdiction under ORS 305.405 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)
City business and property taxes enacted pursuant to city charter were not “tax laws of this state” subject to exclusive jurisdiction of Oregon Tax Court. Jarvill v. City of Eugene, 289 Or 157, 613 P2d 1 (1980)
ORS 358.475 to 358.565 are not tax laws which, under this section, can be reviewed only by the Tax Court. Multnomah County v. Talbot, 56 Or App 235, 641 P2d 617 (1982), aff’d 294 Or 478, 657 P2d 684 (1983)
Because a claim is not one “arising under the tax laws” unless it has some bearing on tax liability, plaintiff’s tort claims against tax assessors are not within the subject-matter jurisdiction of the Tax Court. Sanok v. Grimes, 294 Or 684, 662 P2d 693 (1983)
A claim which seeks to establish factual predicate for forest land status is within jurisdiction of the Tax Court. Sanok v. Grimes, 294 Or 684, 662 P2d 693 (1983)
Dispute over whether ORS 294.080 (3) applies to tax moneys held in county treasurer’s unsegregated account comes within circuit court jurisdiction and not within tax court jurisdiction. Clackamas Co. Ed. Serv. Dist. v. Clackamas Co., 86 Or App 259, 739 P2d 587 (1987), Sup Ct review denied
Tax Court has jurisdiction under this section to determine validity of section 11b, Article XI of Oregon Constitution. Savage v. Munn, 12 OTR 145 (1992), aff’d 317 Or 283, 856 P2d 298 (1993)
Where Department of Revenue held it had no jurisdiction and could not provide relief and plaintiff’s complaint and motion for summary judgment raised question of law under ORS 311.806, Tax Court had jurisdiction over plaintiff’s appeal. PGE v. Dept. of Rev., 12 OTR 311 (1992)
Issues that arise as defenses to foreclosure action are not subject to exclusive jurisdiction of tax court. Multnomah County v. Finance America Corp., 120 Or App 30, 852 P2d 262 (1993), Sup Ct review denied
Tax court has jurisdiction over nontax questions that arise out of same facts as tax matter properly before court, provided resolution of nontax question does not have substantial nontax consequences. Knapp v. City of Jacksonville, 18 OTR 22 (2004), aff’d 342 Or 268, 151 P3d 143 (2007)
Determinations related to issuance and enforceability of timber tax warrants are outside of Tax Court jurisdiction and must be resolved in circuit court. Perkins v. Dept. of Revenue, 22 OTR 370 (2017)
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