Oregon Tax Court
TAX COURT JUDGE
HENRY C. BREITHAUPT
WELCOME TO THE STATE OF OREGON TAX COURT
The Oregon Tax Court has exclusive jurisdiction to hear tax appeals under
state laws, including personal income tax, property tax, corporate excise
tax, timber tax, local budget law and property tax limitations. The Court
has two divisions: the Magistrate Division and the Regular Division.
With a few exceptions, appeals to
the Tax Court are first filed in and heard by the Magistrate Division.
The decision of the Magistrate can be appealed to the Regular Division.
The Forms and Rules of the Tax Court pages are in Portable Document Format
(PDF) and require the free Adobe Acrobat Reader to view.
