Appeals to Supreme Court
- reviewing authority and action on appeal
Source:
Section 305.445 — Appeals to Supreme Court; reviewing authority and action on appeal, https://www.oregonlegislature.gov/bills_laws/ors/ors305.html.
Notes of Decisions
Unless an issue is raised in Tax Court, Supreme Court will not consider it. Oregon Broadcasting Co. v. Dept. of Rev, 287 Or 267, 598 P2d 689 (1979)
Judgment of Tax Court is not appealable under this section where judgment does not finally dispose of claim. Dept. of Rev. v. Universal Foods Corp., 311 Or 537, 815 P2d 1237 (1991)
“Substantial evidence” is term of art drawn from administrative law and means that, when reviewing Tax Court’s findings of fact, court considers whether record, viewed as whole, would permit reasonable person to make that finding. Khalaf v. Dept. of Rev., 368 Or 563, 495 P3d 1258 (2021)
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