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The Oregon Tax Court consists of two divisions: the Regular Division and the Magistrate Division. Appeals from decisions of the Magistrate Division are to the Regular Division of the Oregon Tax Court. Regular Division hearings are de novo and are conducted without a jury. Proceedings in the Regular Division are formal because they must “conform, as far as practical to the rules of equity practice and procedure in this state.” ORS 305.425. In very limited circumstances, an appeal may start in the Regular Division, or be specially designated to be moved from the Magistrate Division to the Regular Division.
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