Oregon Tax Court
Open-knowledge reference entry
The Oregon Tax Court is a state court in the U.S. state of Oregon, which has jurisdiction in questions of law that regard state tax laws. Examples of matters that would come before this court include income taxes, corporate excise taxes, property taxes, timber taxes, cigarette taxes, local budget law, and property tax limitations. The purpose of the court is parallel to that of the United States Tax Court. Taxpayers and tax authorities can take advantage of a court that is familiar with taxation issues.
The majority of Oregon Tax Court cases are filed by taxpayers who are unhappy with the decisions of the Oregon Department of Revenue or a county tax assessor.
The Oregon Tax Court has a single judge who is elected in a statewide election to a 6-year term. The position has been held since January, 2018 by Judge Robert T. Manicke, who was appointed by Governor Kate Brown. He was elected to a full six-year term in November 2018.
The court is divided into two divisions: the Magistrate Division and the Regular Division.
Magistrate Division
The Tax Court judge appoints one presiding tax court magistrate and some number of other magistrates, currently about three.
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This entry incorporates text from “Oregon Tax Court” on English Wikipedia. Contributors are listed in the page history. Text is available under the Creative Commons Attribution-ShareAlike 4.0 License. Selected authority identifiers and statements are retrieved from Wikidata under CC0; their references and qualifiers remain part of the verification path.