Oregon Revised Statutes
Or. Rev. Stat. § 305.450 (2026)
Publication of tax court decisions
✓ current as of May 2026
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305.450 Publication of tax court decisions. The tax court shall cause a copy of each of its written decisions to be delivered to the State Court Administrator. The administrator, after consultation with the judge of the tax court, shall determine whether a decision is of general public interest. The decisions determined to be of general public interest shall be published and distributed as provided in ORS 2.150. Physical copies of reports of decisions published under ORS 2.150 constitute the official reports of the tax court. [1961 c.533 §23; 1963 c.250 §1; 1967 c.96 §1; 1967 c.398 §2; subsection (4) enacted as 1967 c.398 §9 (3); 1975 c.37 §2; 1977 c.145 §1; 1979 c.876 §3; 1982 s.s.1 c.7 §2; 2025 c.256 §20a]
Notes of Decisions
Cited in 1
case, 1963–1963 · leading case: City of Woodburn v. Domogalla, 1 Or. Tax 292 (Or. T.C. 1963).
City of Woodburn v. Domogalla, 1 Or. Tax 292 (Or. T.C. 1963). “ORS 305.450. The jurisdiction of the court is made exclusive in’its field of operation and the concurrent exercise of such jurisdiction by the circuit courts is expressly prohibited.”
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