Administration of Revenue and Tax Laws

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]

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)

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