The Oregon Tax Court has exclusive jurisdiction to hear tax appeals under state laws. For example, the court hears cases involving property tax, personal income tax, corporation excise tax, income tax withholding, corporate activity tax, and timber tax.
The Tax Court also has jurisdiction to hear tax appeals arising under city, county, and other local government laws. For example, these may involve local income taxes, as well as lodging taxes, local sales taxes, local employment taxes, and city taxes under ORS chapter 221.
The Tax Court has two divisions: the Magistrate Division and the Regular Division. With a few exceptions, appeals to the Tax Court must be first filed in and heard by the Magistrate Division. For exceptions, see TCR 1 C. The decision of the magistrate can be appealed to the Regular Division.
The Tax Court has the authority to promulgate its own rules. ORS 305.425(3). The Oregon Rules of Civil Procedure (ORCP) do not apply to the Tax Court (see ORCP 1), but many Tax Court Rules (TCR) reflect provisions of the ORCP (see TCR 81). In addition, the Uniform Trial Court Rules (UTCR) do not apply to the Tax Court (see UTCR 1.010), but many TCR reflect provisions of the UTCR.
The Magistrate Division has its own rules. If circumstances arise that are not covered by the Magistrate Division rules, the rules of the Regular Division may be used as a guide to the extent relevant.