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Tax Court Rules

The Oregon Tax Court has exclusive jurisdiction to hear tax appeals under state laws, including personal income tax, property tax, corporation excise tax, timber tax, local budget law, and property tax limitations. The Court has two divisions: the Magistrate Division and the Regular Division.  With a few exceptions, appeals to the Tax Court are first filed in and heard by the Magistrate Division. The decision of the Magistrate can be appealed to the Regular Division.

The Tax Court has the authority to promulgate its own rules.  ORS 305.425(3).  The Oregon Rules of Civil Procedure (ORCP) are not applicable to the Tax Court (see ORCP 1), but many Tax Court Rules (TCR) reflect provisions of the ORCP (see TCR 81).  In addition, the Uniform Trial Court Rules (UTCR) are not applicable to the Tax Court (see UTCR 1.010), but many TCR reflect provisions of the UTCR.

The Magistrate Division also has the authority to promulgate its own rules.  If circumstances arise that are not covered by the Magistrate Division rules, the rules of the Regular Division may be used as a guide to the extent relevant.

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