Oregon Revised Statutes
Or. Rev. Stat. § 305.404 (2026)
Oregon Tax Court; definitions; usage
✓ current as of May 2026
Find cases:
SyfertCases citing this section
ORSoregonlegislature.gov
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
305.404 Oregon Tax Court; definitions; usage. Unless the context requires otherwise, as used in ORS 305.404 to 305.560 and other revenue and tax laws, “tax court” or “Oregon Tax Court” means the Oregon Tax Court created under ORS 305.405. In an appropriate case, “tax court” may include either the regular division or the magistrate division of the Oregon Tax Court, or both, or the judge or judges of the tax court or its magistrates or a combination. In a few instances, “tax court” may include the tax court clerk or other employees of the regular or magistrate division of the tax court. [1995 c.650 §104]
Notes of Decisions
Cited in 30
cases (7 in the last 5 years), 2004–2026 · leading case: Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017). “560 is included in the statutory reference “ORS 305.404 to 305.560” found in ORS 305.”
Wihtol I v. Dept. of Rev., 21 Or. Tax 260 (Or. T.C. 2013). “ORS 305.404, pro- vides that the phrase “tax court” may refer to either division Cite as 21 OTR 260 (2013) 265 or both.”
Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 339 P.3d 428 (Or. 2014). “See ORS 305.404 (reference to “Tax Court” in statutes “may include either the regular division or the magistrate division of the Oregon Tax Court, or both, or the judge or judges of the [T]ax [C]ourt or its magistrates or a combination”); ORS 305.”
Scott v. Dep't of Revenue, 370 P.3d 844 (Or. 2016). “501 *** may appeal to the regular division of the Oregon Tax Court, and appeal shall be perfected in the manner provided in ORS 305.404 to 305.560.”).”
Clifford Parsons, Tr. v. Dept. of Rev., 21 Or. Tax 331 (Or. T.C. 2013). “718, to be “within the time and in the manner provided by ORS 305.404 to 305.560.” In that collection of statutes the relevant one is ORS 305.”
Dep't of Revenue v. Croslin, 201 P.3d 900 (Or. 2009). “” See ORS 305.404 (providing in part, “[i]n an appropriate case, ‘tax court’ may include either the regular division or the magistrate division of the Oregon Tax Court, or both, or the judge or judges of the tax court or its magistrates or a combination”); see also ORS 305.”
Vill. at Main Street Phase II, LLC II v. Dept. of Rev., 22 Or. Tax 52 (Or. T.C. 2015). “Finally, it provides that the appeal must “be perfected in the manner provided in ORS 305.404 to 305.560.” (Emphasis supplied.”
Clackamas Cnty. Assessor v. Crew, 21 Or. Tax 362 (Or. T.C. 2014). “3 Sub- section (4) of that statute provides that the determination of the assessor contained in the notice may be appealed to this court “within the time and in the manner provided in ORS 305.404 to 305.560.” ORS 305.560 provides that an appeal under ORS 305.”
Fackler v. Dep't of Revenue, 18 Or. Tax 67 (Or. T.C. 2004). “416(1) authorizes a person aggrieved by an act of the department to appeal to this court “in the manner provided in ORS 305.404 to 305.560”; however, that statute does not specify a time requirement.”
Lauer v. Grant Cnty. Assessor (Or. T.C. 2021). “ORS 305.404. 6 The question is whether the legislature intended the reference in ORS 20.”
Markham v. Columbia Cnty. Assessor (Or. T.C. 2017). “490(4)(a) could be read to authorize the Magistrate Division to award attorney fees because, pursuant to ORS 305.404, the term “ ‘tax court’ may include ‘either the regular division or the magistrate division of the Oregon Tax Court, or both, or the judge or judges of the tax…”
M&S Mkt., Inc. v. Dep't of Revenue, 182 P.3d 852 (Or. 2008). “623(1) (providing for an appeal from imposition of tobacco taxes “in the time and manner provided in ORS 305.404 to 305.560”); ORS 305.560(1) (providing that an appeal may he taken by filing a complaint in the Magistrate Division within the time allowed under ORS 305.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.