An official website of the State of Oregon
How you know »
(how to identify a Oregon.gov website)
An official website of the State of Oregon »
You are here:
In the Magistrate Division of the Tax Court cases are heard by a magistrate, who is a judicial officer sworn to apply the laws in a fair and impartial manner. Magistrates encourage cooperation between the parties and offer mediation services. The magistrate will listen to what the parties say and issue a written decision resolving the dispute. The decision is based only on the written and oral evidence the parties provide. There is no official transcript or recording of the proceeding.
You can appeal to the Magistrate Division by filing a written complaint (upon request the court will furnish a sample form). Final decisions of the magistrates may be appealed to the Regular Division of the Tax Court.
The parties are responsible for contributing to the efficient management and resolution of their case. The court requires full cooperation and disclosure of information so that surprise does not disadvantage a party.
A .gov website belongs to an official government organization in the United States.
A lock icon ( ) or https:// means you’ve safely connected to the .gov website.
Only share sensitive information on official, secure websites.
Your browser is out-of-date! It has known security flaws and may not display all features of this and other websites. Learn how