Oregon Revised Statutes (Tax Chapters)

ORS § 305.465

[1961 c.533 §6; repealed by 1975 c.706 §10]

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In this chapter (40 sections)
  1. 305.410 · Authority of court in tax cases within its jurisdiction;…
  2. 305.412 · Jurisdiction to determine value
  3. 305.414 · Standing of association or organization
  4. 305.415 · Service of papers and process
  5. 305.418 · When transmitted complaint or petition considered to be filed
  6. 305.419 · Tax, penalty and interest payable before appeal; dispute as…
  7. 305.420 · Issuance of subpoenas; administration of oaths; depositions
  8. 305.422 · Waiver of penalty for failure to timely file property return
  9. 305.425 · Proceedings to be without jury and de novo; issues…
  10. 305.427 · Burden of proof in tax court proceedings
  11. 305.430 · Hearings to be open to public; report of proceedings;…
  12. 305.435 · [1961 c.533 §20; 1963 c.280 §1; 1965 c.6 §6; 1977 c.870 §30;…
  13. 305.437 · Damages for frivolous or groundless appeal or appeal to delay
  14. 305.440 · Finality of unappealed decision of tax court; effect of…
  15. 305.445 · Appeals to Supreme Court; reviewing authority and action on…
  16. 305.447 · Recovery by taxpayer of certain costs and expenses upon…
  17. 305.450 · Publication of tax court decisions
  18. 305.452 · Election and term of judge; vacancy; recommendation of…
  19. 305.455 · Qualifications of judge; inapplicability of…
  20. 305.460 · Salary, expenses, disability and retirement of judge and…
  21. 305.465 · [1961 c.533 §6; repealed by 1975 c.706 §10]
  22. 305.470 · Presiding judge; functions
  23. 305.475 · Offices of tax court; location of hearings
  24. 305.480 · State Court Administrator as administrator and clerk; other…
  25. 305.485 · Records
  26. 305.487 · Findings and policy
  27. 305.489 · Considerations in adopting rules
  28. 305.490 · Filing fees; fee waiver or deferral; recovery of certain…
  29. 305.492 · Fees and expenses of witnesses
  30. 305.493 · Fees for transcripts or copies of records
  31. 305.494 · When shareholder may represent corporation in tax court…
  32. 305.495 · [1961 c.533 §18; 1989 c.980 §12; renumbered 305.492 in 1995]
  33. 305.498 · Magistrates; appointment; qualifications; oaths; duties;…
  34. 305.500 · [1961 c.533 §§15(2),24; 1963 c.423 §3; renumbered 305.493 in…
  35. 305.501 · Appeals to tax court to be heard by magistrate division;…
  36. 305.505 · Magistrate division records; statistical reports
  37. 305.510 · [1973 c.681 §2; 1985 c.802 §36; 1995 c.556 §31; renumbered…
  38. 305.514 · [1995 c.650 §3a; 1997 c.99 §43; 1997 c.170 §17; 1997 c.541…
  39. 305.515 · [1961 c.533 §26; 1965 c.6 §8; 1967 c.78 §11; 1969 c.355 §1;…
  40. 305.520 · [1961 c.533 §34; 1995 c.79 §109; repealed by 1995 c.650 §114]
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