Oregon Revised Statutes

Or. Rev. Stat. § 305.455 (2026)

Qualifications of judge; inapplicability of disqualification-for-prejudice provision

✓ current as of May 2026

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

305.455 Qualifications of judge; inapplicability of disqualification-for-prejudice provision. (1) The judge of the tax court shall be a citizen of the United States and a resident of this state, and shall have been admitted to practice in the Supreme Court of Oregon and have been engaged in this state for at least three years preceding the election or appointment of the judge of the tax court, either in active practice, governmental or private, as an attorney and counselor at law or in the discharge of the duties of a judicial or quasi-judicial office.

(2) Notwithstanding the provision of any other law, the provisions of ORS 14.250 relating to the disqualification of a judge for prejudice shall not be applicable to any judge serving regularly or temporarily as a judge of the tax court. [1961 c.533 §3(1),(8); 2003 c.518 §10; 2017 c.315 §3]

Notes of Decisions

Cited in 8 cases (2 in the last 5 years), 1979–2025 · leading case: Hanson v. Oregon Dept. of Revenue, 653 P.2d 964 (Or. 1982).

Sort: Relevance Newest Treatment

Hanson v. Oregon Dept. of Revenue, 653 P.2d 964 (Or. 1982). · cites it 8× “The judge denied the motion, stating that ORS 305.455(2) did not allow such a motion and the motion was not timely under ORS 14.”

Dep't of Revenue v. Welch, 651 P.2d 721 (Or. 1982). “On the latter point, defendants did not request the judge to disqualify himself (but see ORS 305.455(2)); nonetheless, they contend that he had an affirmative obligation to do so under Canons 2A and 3C(l)(a) of the Code of Judicial Conduct and the Due Process Clause (United…”

Mabon/Pulvers v. Myers, 39 P.3d 171 (Or. 2002). “300(7) (senior judges); ORS 305.455 (Tax Court judge), but the proposed oath makes several additions: It adds the years in which the United States Constitution and the Oregon Constitution were adopted; it commits judges to “give allegiance to no other like jurisdiction, whether…”

Rivera v. Dep't of Revenue, 16 Or. Tax 60 (Or. T.C. 2002). “However, ORS 305.455(2) makes the statutory provisions cited by taxpayer inapplicable to any judge serving either regularly or temporarily as a judge of this court.”

Mednansky v. Dept. of Rev. (Or. T.C. 2024). · cites it 2× “ORS 305.455 provides: “Notwithstanding the provision of any other law, the provisions of ORS 14.”

Eola Concrete Tile & Prods. Co. v. State, 8 Or. Tax 138 (Or. T.C. 1979). “In that event, ORS 33.150 provides for an appeal by plaintiff in like manner and with like effect as from a judgment in an action.”

Gua v. Dept. of Rev. (250037G) (Or. T.C. 2025). “ORS 305.455(2); Rivera v. Dept. of Rev., 16 OTR 60, 62 (2002).”

Wihtol v. Multnomah Cnty. Assessor (Or. T.C. 2013). “452 (“The judge of the tax court shall be elected by the electors of the state for a term of six years”); ORS 305.455 (describing additional qualifications of “[t]he judge of the tax court”); ORS 305.”

— Or. Rev. Stat. § 305.455(2) — 5 cases

Hanson v. Oregon Dept. of Revenue, 653 P.2d 964 (Or. 1982). “The judge denied the motion, stating that ORS 305.455(2) did not allow such a motion and the motion was not timely under ORS 14.”

Mednansky v. Dept. of Rev. (Or. T.C. 2024). “ORS 305.455 provides: “Notwithstanding the provision of any other law, the provisions of ORS 14.”

Gua v. Dept. of Rev. (250037G) (Or. T.C. 2025). “ORS 305.455(2); Rivera v. Dept. of Rev., 16 OTR 60, 62 (2002).”

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.