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Search Tips

On this web site you will find all Oregon Tax Court Decisions, Opinions, and Orders beginning in June 2003 and selected documents dating back to March 1999.  All documents are categorized by division (Regular or Magistrate), case number, case title, and date filed.

All Tax Court Decisions, Opinions, and Orders can be found by entering into the search box information on one of the following:  Tax Court division, case title, case number, and date filed.  Documents issued by the court after June 2003 can also be found by entering other search terms into the search box.

Note:  The search engine returns a maximum of 250 results per query.

Be specific

Use words you think will be in only the documents you want. Searching for "John Doe" gives you fewer results than "Plaintiff," and the results will be closer to what you want.

Use double quotes to search for an exact phrase

"Corporate excise taxation" finds that exact phrase. Single quotes do not work.

Possible Search Terms

The following is a list of search terms that may be helpful to you when you are looking for cases dealing with a particular subject:

 

Property Tax
Income Tax
Value
Exemption
Special Assessment
Omitted Property
Clerical Error
Penalty Waivers
Tax Liability
Fire
Act of God
Personal Property
Credits
Deductions
Exemptions
Tax Deferral
Tax Liability
Penalties and Interest
Refunds
Residency
Domicile
Tax Home
Indian Law
Amtrak Act

 

Timber Tax
Other
Western Oregon Privilege Tax
Eastern Oregon Privilege Tax
Forest Products Harvest Tax
Jurisdiction
Procedure
Corporate Excise Tax
Officer Liability

 

Use a few basic operators

There are certain words and characters called operators that the search engine reads as instructions rather than words. You may want to use some basic operators such as OR, AND, or NOT and in searches.

These operators can help you with the number of results you get from your search. If you have too many or too few results, try reformulating your search. If there are too many results, try using AND. If there are too few results, try using OR.  For example:

corporation OR revenue Returns documents with one or the other (returns more results)
corporation AND revenue Returns documents with both (returns fewer results)

Search Operators


Search operators are words and characters that search for words, fields, dates and numbers in specific combinations. Search operators work the same way they do in most Web search engines--that is, they are based on Boolean logic. If you want to search for an operator as you would normal text, for example in a phrase such as "John Doe and DOR," you must put the phrase in quotes.
Operator   Description and Examples
and
AND
&
These find documents containing all the conditions or words linked by AND.

Example: 'corporation AND revenue AND tax' finds documents containing all three of these words. '&' doesn't work.

or
OR
|
ACCRUE
, (comma)
These find documents containing either of the conditions or words and returns them ranked by number of appearances in the document.

Example: 'corporation OR revenue OR tax' finds documents containing at least one of these words.

Note ACCRUE works slightly better than OR when sorting results by relevance.

NOT
not
!
These make the query negative.
You can put NOT between words: 'corporation AND NOT revenue' finds documents containing the word corporation, but not if they also contain the word revenue.

'(corporation OR revenue) AND NOT (marion OR assessor)' finds documents containing the word corporation or revenue, but not if they also contain the words marion or assessor.

'(corporation AND revenue) AND NOT marion' finds documents containing the words corporation and revenue, but not if they also contain the word marion.

" " Placing double quotes around operators (like AND, OR, CONTAINS etc.) allows the search engine to read them as normal words.

Example: "corporation and revenue" finds documents containing the phrase corporation and revenue.

? This is a wildcard. It represents any single letter. It does not work with dates or numbers.

Example: '?one' finds documents containing bone, cone, done, gone (and any other four-letter words that end with 'one')

'???ck' finds documents containing stack, clock, stick, truck; rack, rick, rock

* This is a wildcard. It represents any extension of letters. It does not work with dates or numbers.

Example: '*one' finds documents containing bone, cone, clone, crone, done, drone, gone, telephone (and any other words of any length that end with 'one')

Also, '*one*' finds documents containing bone, cone, clone, lonely, phoned, stoned, pardoned