Oregon Code § 305.405·Enacted ·Last updated March 01, 2026
Statute Text
Oregon
Tax Court; creation; jurisdiction.
As part of the judicial branch of state government, there is created a court of
justice to be known as the Oregon Tax Court. The tax court, in cases within its
jurisdiction pursuant to ORS 305.410:
(1) Is a court of
record and of general jurisdiction, not limited, special or inferior
jurisdiction.
(2) Has the same
powers as a circuit court.
(3) Has and may
exercise all ordinary and extraordinary legal, equitable and provisional
remedies available in the circuit courts, as well as such additional remedies
as may be assigned to it. [1961 c.533 §1; 1965 c.6 §1]
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 305.405
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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