Oregon Code § 305.498·Enacted ·Last updated March 01, 2026
Statute Text
Magistrates; appointment; qualifications; oaths; duties; dismissal; appointment
of presiding magistrate.
(1) The magistrate division is established in the Oregon Tax Court. The judge
of the tax court shall appoint one or more individuals to sit as magistrates of
the magistrate division at locations within the state as the judge shall
determine.
(2) An individual
who is appointed as a tax court magistrate shall be a citizen of the United
States and a resident of this state and competent to perform the duties of the
office.
(3) A full-time,
part-time or temporary magistrate shall perform such duties as the judge of the
tax court or presiding magistrate may direct.
(4)(a) Before
entering on the duties of office, each individual employed as a tax court
magistrate shall take and subscribe to an oath or affirmation that the
individual:
(A) Will support
the Constitutions of the United States and of this state and faithfully and
honestly discharge the duties of the office.
(B) Does not
hold, and while the individual is a magistrate will not hold, a position under
any political party.
(b) The oath or
affirmation shall be filed in the office of the Secretary of State.
(5) An individual
while a magistrate may hold another office or position of profit or pursue
another calling or vocation unless holding the office or position or pursuing
the calling or vocation:
(a) Is
inconsistent with the expeditious, proper and impartial performance of the
duties of a magistrate; or
(b) Would
interfere with the ability of the magistrate to perform fully the duties of the
magistrates position.
(6) The judge of
the tax court may appoint one of the magistrates as presiding magistrate.
(7) A tax court
magistrate and other officers and employees of the magistrate division of the
tax court appointed under a personnel plan established by the Chief Justice of
the Supreme Court of Oregon are state officers or employees in the exempt
service and not subject to ORS chapter 240. However, an officer or employee
shall have the right to be dismissed only for just cause after hearing and
appeal. [1995 c.650 §2; 2011 c.309 §1]
04Consult a licensed attorney for application to specific cases
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