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Oregon Revised Statutes

Or. Rev. Stat. § 305.427 (2026)

Burden of proof in tax court proceedings

✓ current as of May 2026
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      305.427 Burden of proof in tax court proceedings. In all proceedings before the judge or a magistrate of the tax court and upon appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation. [1965 c.6 §5; 1995 c.650 §20]

Notes of Decisions
Cited in 826 cases (135 in the last 5 years), 1966–2026 · leading case: Woods v. Dep't of Revenue, 16 Or. Tax 56 (Or. T.C. 2002).
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Woods v. Dep't of Revenue, 16 Or. Tax 56 (Or. T.C. 2002). · cites it 2× “ORS 305.427. 2 At the trial, taxpayer’s only witness was the county assessor.”
Hillenga v. Dept. of Rev., 21 Or. Tax 396 (Or. T.C. 2014). · cites it 5× “ORS 305.427. Because the criteria governing domicile are unavoidably subjective, the court cannot simply rely on the potentially self-serving testimony of the person or persons concerned; the question must be answered by reference to the objective circumstances and the overt…”
Reed v. Dep't of Revenue, 798 P.2d 235 (Or. 1990). · cites it 2× “ORS 305.427. In this case, Taxpayer furnished the Tax Court with a great deal of disorganized and incomplete documentation of his payroll expenses.”
U.S. Bancorp v. Dep't of Revenue, 103 P.3d 85 (Or. 2004). · cites it 5× “After concluding that the evidence as to that question was in “a position of equipoise [,]” the Tax Court rejected taxpayer’s argument, because it determined that taxpayer bore the burden of persuasion under ORS 305.427 9 and that taxpayer had failed to satisfy that burden.”
Poddar v. Dep't of Revenue, 18 Or. Tax 324 (Or. T.C. 2005). “ORS 305.427 (2003). The county asserts that taxpayer has not met that burden because the old house had some value for the property tax years at issue and that taxpayer has not shown a value for the property other than that determined by the county.”
J. R. Widmer, Inc. v. Dep't of Revenue, 494 P.2d 854 (Or. 1972). · cites it 6× “360(15),” and “[t]he plaintiffs have the burden of proving their case by preponderance of the evidence, and plaintiffs must overcome the evidentiary presumption created by ORS 305.427.” Before discussing plaintiffs’ contentions on the merits, it is necessary to consider which…”
Linstrom v. Dept. of Rev., 24 Or. Tax 223 (Or. T.C. 2020). · cites it 3× “ORS 305.427. Due to oversights and errors in the appraisal and testimony of Plaintiff’s expert witness, the court concluded that Plaintiff did not meet his burden to prove that the property’s RMV was lower than the values supported by the county’s appraisal.”
U.S. Bancorp & Subsidiaries v. Dep't of Revenue, 17 Or. Tax 232 (Or. T.C. 2003). · cites it 5× “The department asserts that under ORS 305.427 the burden of proof falls on taxpayer, as the party seeking affirmative relief, to show some earlier notice made the State Extension invalid.”
Chart Dev. Corp. v. Dep't, Revenue, 16 Or. Tax 9 (Or. T.C. 2001). “Should the court be limited by the pleadings when determining value in property tax cases? ANALYSIS Real Market Value On those issues of fact, taxpayer bears the burden of proof.”
Routledge v. Dept. of Rev., 24 Or. Tax 103 (Or. T.C. 2020). · cites it 2× “ORS 305.427 provides: “In all proceedings before * * * the tax court and upon appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof.”
Bend Millwork Co. v. Dep't of Revenue, 592 P.2d 986 (Or. 1979). · cites it 2× “However, ORS 305.427 provides: "In all proceedings before the tax court and upon appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof.”
At&T Corp. & Includible Subsidiaries v. Dep't of Revenue, 358 P.3d 973 (Or. 2015). · cites it 2× “See ORS 305.427 (in Tax Court proceedings “and upon appeal therefrom,” “[t]he burden of proof shall fall upon the party seeking affirmative relief’).”
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