Oregon Code § 305.427·Enacted ·Last updated March 01, 2026
Statute Text
Burden
of proof in tax court proceedings.
In all proceedings before the judge or a magistrate of the tax court and upon
appeal therefrom, a preponderance of the evidence shall suffice to sustain the
burden of proof. The burden of proof shall fall upon the party seeking
affirmative relief and the burden of going forward with the evidence shall
shift as in other civil litigation. [1965 c.6 §5; 1995 c.650 §20]
Plain English Explanation
This Oregon statute addresses Burden
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 305.427
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Burden
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 305.427. Use this format in legal documents and court filings.
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