{"data":{"id":"us-or/ors-305.404","jurisdiction":"us-or","citation":"ORS 305.404","heading":"Oregon Tax Court; definitions; usage.","body":"Unless the context requires otherwise, as used in ORS 305.404 to 305.560 and other revenue and tax laws, “tax court” or “Oregon Tax Court” means the Oregon Tax Court created under ORS 305.405. In an appropriate case, “tax court” may include either the regular division or the magistrate division of the Oregon Tax Court, or both, or the judge or judges of the tax court or its magistrates or a combination. In a few instances, “tax court” may include the tax court clerk or other employees of the regular or magistrate division of the tax court.","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":"cc1da067ac9b93f22b33892b504f6e114e2cdcc27181c6c0442c7c0154f097e3","source_id":"us-or","stale":false,"prev":"us-or/ors-305.403","next":"us-or/ors-305.405"},"notice":"GroundRules: Original legal text. Not legal advice."}