Oregon Revised Statutes (Tax Chapters)
ORS § 305.485
Records
# (1)
The records of the tax court shall include a register, journal and fee book.
# (2)
The register is a book wherein the clerk shall enter, by its title, every suit or proceeding commenced in, or transferred or appealed to, the tax court, according to the date of its commencement, transfer or appeal. Thereafter, until the entry of judgment, the clerk shall note therein, according to the date thereof, the filing or return of any paper or process, or the making of any order, rule or other direction in or concerning such suit or proceeding.
# (3)
The journal is a book wherein the clerk shall enter the proceedings of the court.
# (4)
The fee book is a book wherein the clerk shall enter, under the title of every cause, against the party to whom the service is rendered, the clerk’s fees earned, and whether received or not received.
# (5)
The files of the court are all papers or process filed with or by the clerk of the court, in any suit or proceeding therein, or before the judge.
# (6)
Separate records shall be kept for the magistrate division.
# (7)
ORS 7.095, authorizing the use of electronic data processing techniques, is applicable to the records required by this section. [1961 c.533 §10; 1995 c.273 §26; 1995 c.650 §5; 1997 c.325 §§9,10]
(Industrial Property Appeals)
Source: view the official text
In this chapter (40 sections)
- 305.418 · When transmitted complaint or petition considered to be filed
- 305.419 · Tax, penalty and interest payable before appeal; dispute as…
- 305.420 · Issuance of subpoenas; administration of oaths; depositions
- 305.422 · Waiver of penalty for failure to timely file property return
- 305.425 · Proceedings to be without jury and de novo; issues…
- 305.427 · Burden of proof in tax court proceedings
- 305.430 · Hearings to be open to public; report of proceedings;…
- 305.435 · [1961 c.533 §20; 1963 c.280 §1; 1965 c.6 §6; 1977 c.870 §30;…
- 305.437 · Damages for frivolous or groundless appeal or appeal to delay
- 305.440 · Finality of unappealed decision of tax court; effect of…
- 305.445 · Appeals to Supreme Court; reviewing authority and action on…
- 305.447 · Recovery by taxpayer of certain costs and expenses upon…
- 305.450 · Publication of tax court decisions
- 305.452 · Election and term of judge; vacancy; recommendation of…
- 305.455 · Qualifications of judge; inapplicability of…
- 305.460 · Salary, expenses, disability and retirement of judge and…
- 305.465 · [1961 c.533 §6; repealed by 1975 c.706 §10]
- 305.470 · Presiding judge; functions
- 305.475 · Offices of tax court; location of hearings
- 305.480 · State Court Administrator as administrator and clerk; other…
- 305.485 · Records
- 305.487 · Findings and policy
- 305.489 · Considerations in adopting rules
- 305.490 · Filing fees; fee waiver or deferral; recovery of certain…
- 305.492 · Fees and expenses of witnesses
- 305.493 · Fees for transcripts or copies of records
- 305.494 · When shareholder may represent corporation in tax court…
- 305.495 · [1961 c.533 §18; 1989 c.980 §12; renumbered 305.492 in 1995]
- 305.498 · Magistrates; appointment; qualifications; oaths; duties;…
- 305.500 · [1961 c.533 §§15(2),24; 1963 c.423 §3; renumbered 305.493 in…
- 305.501 · Appeals to tax court to be heard by magistrate division;…
- 305.505 · Magistrate division records; statistical reports
- 305.510 · [1973 c.681 §2; 1985 c.802 §36; 1995 c.556 §31; renumbered…
- 305.514 · [1995 c.650 §3a; 1997 c.99 §43; 1997 c.170 §17; 1997 c.541…
- 305.515 · [1961 c.533 §26; 1965 c.6 §8; 1967 c.78 §11; 1969 c.355 §1;…
- 305.520 · [1961 c.533 §34; 1995 c.79 §109; repealed by 1995 c.650 §114]
- 305.525 · Notice to taxpayer of right to appeal
- 305.530 · [1961 c.533 §27; 1967 c.78 §10; 1971 c.567 §17; 1975 c.762…
- 305.535 · [1961 c.533 §28; 1969 c.355 §2; 1977 c.870 §15; 1977 c.892…
- 305.540 · [1961 c.533 §30; 1971 c.351 §1; repealed by 1995 c.650 §114]