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
Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 339 P.3d 428 (Or. 2014).
· cites it 5× “ORS 305.445. On review before this court, *169 the court can review only for errors of law and for the absence of substantial evidence in the record to support the Tax Court’s decision.”
Jarvill v. City of Eugene, 613 P.2d 1 (Or. 1980).
· cites it 4× “410 reads as follows: "(1) Subject only to the provisions of ORS 305.445 relating to judicial review by the Supreme Court and to subsection (2) of this section, the tax court shall be the sole, exclusive and final judicial authority for the hearing and determination of all…”
S. Oregon Broad. Co. v. Dep't of Revenue, 597 P.2d 795 (Or. 1979).
· cites it 8× “There is a preliminary question of the appealability of the tax court's order that we asked the parties to address after the appeal was at issue. In response, plaintiff asserts both that the order requiring it to disclose its financial records to the department is a "final…”
Delta Air Lines, Inc. v. Dep't of Revenue, 984 P.2d 836 (Or. 1999).
· cites it 6× “See ORS 305.445 (1995) (review of Tax Court appeals “shall be in accordance with the *601 procedure in equity cases on appeal from a circuit court”); former ORS 19.”
Reed v. Dep't of Revenue, 798 P.2d 235 (Or. 1990).
· cites it 2× “ORS 305.445. [1] FACTS We find the following facts, as also found by the Tax Court: "Late in 1983 or early 1984, plaintiff started his own insurance agency employing two `essentially' full-time employees and some part-time employees.”
Ragsdale v. Dep't of Revenue, 895 P.2d 1348 (Or. 1995).
· cites it 6× “In this direct appeal from the Oregon Tax Court, ORS 305.445, taxpayer challenges a judgment that denied her claim for a refund of state income taxes paid on her federal retirement benefits for the tax year 1991.”
Nutbrown v. Munn, 811 P.2d 131 (Or. 1991).
· cites it 3× “410 provides: “(1) Subject only to the provisions of ORS 305.445 relating to judicial review by the Supreme Court and to subsection (2) of this section, the tax court shall be the sole, exclusive and final judicial authority for the hearing and determination of all questions of…”
Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018).
· cites it 2× “ORS 305.445 ("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.”
Hewlett-Packard Co. v. Benton Cnty. Assessor, 356 P.3d 70 (Or. 2015).
· cites it 2× “See ORS 305.445 (scope of review). As a result, we assume that the highest and best use of the non-core buildings is to leave them unaltered rather than to convert them to marketable space.”
South Beach Marina, Inc. v. Dep't of Revenue, 724 P.2d 788 (Or. 1986).
· cites it 3× “1 Two notices of appeal were filed herein, but the notice for tax year 1981-82 was not timely filed within the 30 days required by ORS 305.445, 2 19.026(1), 3 and 19.033(2)(b).”
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