Oregon Tax Court

The Oregon Tax Court is a specialized court that handles disputes between taxpayers and the Oregon Department of Revenue. It resolves disagreements over state tax assessments, refunds, and collection issues. The court provides an impartial forum where taxpayers can challenge tax decisions they believe are incorrect. It operates under rules similar to other courts, ensuring fair hearings and legal procedures. Its goal is to fairly interpret and apply Oregon tax laws, offering a clear process for taxpayers to seek resolution without going through regular trial courts.