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Oregon Revised Statutes

Or. Rev. Stat. § 305.405 (2026)

Oregon Tax Court; creation; jurisdiction

✓ current as of May 2026
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      305.405 Oregon Tax Court; creation; jurisdiction. As part of the judicial branch of state government, there is created a court of justice to be known as the Oregon Tax Court. The tax court, in cases within its jurisdiction pursuant to ORS 305.410:

      (1) Is a court of record and of general jurisdiction, not limited, special or inferior jurisdiction.

      (2) Has the same powers as a circuit court.

      (3) Has and may exercise all ordinary and extraordinary legal, equitable and provisional remedies available in the circuit courts, as well as such additional remedies as may be assigned to it. [1961 c.533 §1; 1965 c.6 §1]

Notes of Decisions
Cited in 36 cases (2 in the last 5 years), 1962–2026 · leading case: Sanok v. Grimes, 662 P.2d 693 (Or. 1983).
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Sanok v. Grimes, 662 P.2d 693 (Or. 1983). · cites it 8× “367(4) or, in the alternative, finding it unconstitutional; (5) a declaration that plaintiff was engaged in adequate forest practices; (6) reinstatement of plaintiffs forest deferral; (7) refund of excess taxes paid by plaintiff; (8) $5,000 in damages; and (9) costs,…”
Nutbrown v. Munn, 811 P.2d 131 (Or. 1991). · cites it 4× “The tax court, in cases within its jurisdiction pursuant to ORS 305.”
Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 339 P.3d 428 (Or. 2014). · cites it 2× “ORS 305.405(1). It has the same powers as a circuit court.”
Jarvill v. City of Eugene, 613 P.2d 1 (Or. 1980). · cites it 2× “The legislature also amended the language of tax court jurisdiction to include jurisdiction over "proceedings" to set aside an order of the State Tax Commission, not just "appeals" from the State Tax Commission.”
Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 387 P.3d 374 (Or. 2016). · cites it 2× “ORS 305.405(1); TCR Preface. The Regular Division has the powers and, generally speaking, follows the procedures of a circuit court.”
Comeaux v. Water Wonderland Improvement Dist., 847 P.2d 841 (Or. 1993). · cites it 2× “583(1) because, in any event, the Tax Court had jurisdiction under ORS 305.405 and 305.410. 1 As persons against whom the fees are imposed, and as owners of real property against which the fees are charged, plaintiffs have standing to bring this action.”
Multnomah Cnty. v. Talbot, 641 P.2d 617 (Or. Ct. App. 1982). · cites it 2× “I concur in the dissents of Judges Gillette and Warren.”
Rosboro Lumber Co. v. Heine, 618 P.2d 960 (Or. 1980). · cites it 2× “405 so as to confer upon the Tax Court "the same powers as a circuit court,” including "all ordinary and extraordinary legal, equitable and provisional remedies available in the circuit courts,” and also amended ORS 34.120 so as to expressly grant to the Tax Court power to issue…”
Welch v. Washington Cnty., 842 P.2d 793 (Or. 1992). “He contends that the Tax Court erred in holding as a matter of law that his reliance on the assessor was not reasonable, in granting summary judgment, and in holding that evidence of defendant’s intentional misrepresentation of the value of his property was irrelevant to his TCR…”
Dep't of Revenue v. Croslin, 201 P.3d 900 (Or. 2009). “1 ORS 305.405 created the Oregon Tax Court, which consists of a “regular division” and a “magistrate division.”
Dennehy v. City of Gresham, 841 P.2d 633 (Or. 1992). “” 2 ORS 305.405 provides, in part: “The tax court * * * (2) [h]as the same powers as a circuit court[ and] (3) [h]as and may exercise all ordinary and extraordinary legal, equitable and provisional remedies available in the circuit courts, as well as such additional remedies as…”
Fields v. Dep't of Revenue, 19 Or. Tax 547 (Or. T.C. 2009). “Commencement of actions in the Regular Division is not the typical process, however.”
Show all 36 citing cases →
— Or. Rev. Stat. § 305.405(1) — 5 cases
Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 339 P.3d 428 (Or. 2014). “ORS 305.405(1). It has the same powers as a circuit court.”
Sanok v. Grimes, 662 P.2d 693 (Or. 1983). “367(4) or, in the alternative, finding it unconstitutional; (5) a declaration that plaintiff was engaged in adequate forest practices; (6) reinstatement of plaintiffs forest deferral; (7) refund of excess taxes paid by plaintiff; (8) $5,000 in damages; and (9) costs,…”
Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 387 P.3d 374 (Or. 2016). “ORS 305.405(1); TCR Preface. The Regular Division has the powers and, generally speaking, follows the procedures of a circuit court.”
Harelson v. Schneyder, 16 Or. Tax 123 (Or. T.C. 2003).
Steimle v. Dept. of Rev. (Or. T.C. 2016).
— Or. Rev. Stat. § 305.405(2) — 4 cases
Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 339 P.3d 428 (Or. 2014). “ORS 305.405(1). It has the same powers as a circuit court.”
Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 387 P.3d 374 (Or. 2016). “ORS 305.405(1); TCR Preface. The Regular Division has the powers and, generally speaking, follows the procedures of a circuit court.”
Fields v. Dep't of Revenue, 19 Or. Tax 547 (Or. T.C. 2009). “Commencement of actions in the Regular Division is not the typical process, however.”
Portland Gen. Elec. Co. v. Dep't of Revenue, 11 Or. Tax 78 (Or. T.C. 1988).
— Or. Rev. Stat. § 305.405(3) — 2 cases
Stonebridge Life Ins. v. Dep't of Revenue, 18 Or. Tax 461 (Or. T.C. 2006).
KAH Props., LLC v. Coos Cnty. Assessor (Or. T.C. 2020).
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