{"data":{"id":"us-or/ors-305.245","jurisdiction":"us-or","citation":"ORS 305.245","heading":"Representation before tax court magistrate by officer or employee of local government or department.","body":"Notwithstanding ORS 8.690, 9.160, 9.320, ORS chapter 180, ORS 203.145 or other law, in any conference or proceeding before a tax court magistrate with respect to the administration of any tax, a local government or the Department of Revenue may be represented by any officer or authorized employee of the local government or department.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 305 — Administration of Revenue and Tax Laws; Appeals"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors305.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"2c2aac4a789f778681a5ebab921a4986aa537ee87eaafbb5582d109fe523dbc4","source_id":"us-or","stale":false,"prev":"us-or/ors-305.242","next":"us-or/ors-305.250"},"notice":"GroundRules: Original legal text. Not legal advice."}