Oregon Tax Court
From Wikipedia, the free encyclopedia
The Oregon Tax Court is a state court in the U.S. state of Oregon, which has jurisdiction in questions of law that regard state tax laws.[1][2] Examples of matters that would come before this court include income taxes, corporate excise taxes, property taxes, timber taxes, cigarette taxes, local budget law, and property tax limitations.[1] The purpose of the court is parallel to that of the United States Tax Court. Taxpayers and tax authorities can take advantage of a court that is familiar with taxation issues.
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Oregon Tax Court | |
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Established | 1962 |
Location | Salem, Oregon |
Composition method | Non-partisan statewide election |
Judge term length | 6 years |
Number of positions | 1 |
Website | Official site |
Judge | |
Currently | Robert T. Manicke |
Since | 2018 |
The majority of Oregon Tax Court cases are filed by taxpayers who are unhappy with the decisions of the Oregon Department of Revenue or a county tax assessor.[3]
The Oregon Tax Court has a single judge who is elected in a statewide election to a 6-year term. The position has been held since January, 2018 by Judge Robert T. Manicke, who was appointed by Governor Kate Brown. He was elected to a full six-year term in November 2018.
The court is divided into two divisions: the Magistrate Division and the Regular Division.[3]