{"data":{"id":"us-or/ors-305.427","jurisdiction":"us-or","citation":"ORS 305.427","heading":"Burden of proof in tax court proceedings.","body":"In all proceedings before the judge or a magistrate of the tax court and upon appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation.","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":"a32ab05c128c65b46cc8b00b5a1bbdcc409b29334ebdc0784dc8ad8cc2d4c0c4","source_id":"us-or","stale":false,"prev":"us-or/ors-305.425","next":"us-or/ors-305.430"},"notice":"GroundRules: Original legal text. Not legal advice."}