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Current as of January 01, 2023 | Updated by Findlaw Staff
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.
Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 305.405 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-305-405/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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