Oregon Revised Statutes
Or. Rev. Stat. § 111.025 (2026)
Oregon Tax Court jurisdiction
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111.025 Oregon Tax Court jurisdiction. For purposes of ORS chapters 111 to 116, the Oregon Tax Court is not a court having probate jurisdiction and is limited to the trial of appeals on estate tax matters. [1971 c.567 §3; 1997 c.99 §25; 2011 c.526 §17; 2017 c.169 §44]
111.030 [Repealed by 1969 c.591 §305]
111.040 [Repealed by 1969 c.591 §305]
111.050 [Repealed by 1969 c.591 §305]
PROBATE COURTS AND COMMISSIONERS
Notes of Decisions
Cited in 1
case, 2019–2019 · leading case: Bay Area Hosp. v. Oregon Health Auth., 23 Or. Tax 368 (Or. T.C. 2019).
Bay Area Hosp. v. Oregon Health Auth., 23 Or. Tax 368 (Or. T.C. 2019). “230 (jurisdiction—emergency communications tax); ORS 111.025 (precluding jurisdiction—probate mat- ters).”
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