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:
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.
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