It also provides information on the similarities and differences in the procedures of the two divisions of the court: the Magistrate Division and the Regular Division. Log In Sign Up. FINAL DECISION1 On cross -motions for summary judgment, t his case concerns whether a n out -of -state 1 The subject property is identified in the Multnomah County Assessor’s records as Account No. The petitioner appeals by filing a written complaint. IN THE OREGON TAX COURT MAGISTRATE DIVISION David M. PERLMAN and Celia P. Fulton, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. The Magistrate Division is where almost all tax cases start and where 90 percent of cases are resolved without any further appeal. US Legal Forms lets you rapidly make legally valid documents according to pre-built online samples. To appeal, file your complaint with the court clerk within 60 days (not two months) after the date of the magistrate's decision. TC-MD 060814D DECISION I. Answer Form. Appeal to Oregon Tax Court Magistrate Division Get forms online, by mail, or by phone. There is a $281 fee to file with the Magistrate Division. To appeal, file your complaint with the court clerk within 60 days (not two months) after the date of the magistrate's decision. Board of Property Tax Appeals petition forms are available from your county clerk or their website. You may obtain petition forms by calling (503) 846-3854 or go to our Board of Property Tax Appeals (BoPTA) website. The Magistrate Division is located on floor 3R and the Regular Division on floor 4R. ) ) ) ) ) ) ) ) ) TC-MD 060634C DECISION Plaintiffs appeal Notices of Deficiency Assessment for the 2002 and 2003 personal income tax years. Magistrates 305.501 Appeals to tax court to be heard by magistrate division 305.505 Magistrate division records 305.525 Notice to taxpayer of right to appeal 305.560 Appeals procedure generally 305.565 Stay of collection of taxes, interest and penalties pending appeal 305.570 Standing to appeal to regular division of tax court 305.575 You may appeal a decision of the County Board of Property Tax Appeals (BOPTA) to the Magistrate Division of the Oregon Tax Court by filing a written complaint. Appeals or complaints regarding BoPTA decisions can be submitted to the Oregon Tax Court, Magistrate Division The appeal/complaint forms can be obtained from the County Assessor or by calling the Magistrate Division at 503-986-5650 or 1-800-773-1162. Magistrates 305.501 Appeals to tax court to be heard by magistrate division 305.505 Magistrate division records 305.525 Notice to taxpayer of right to appeal 305.560 Appeals procedure generally 305.565 Stay of collection of taxes, interest and penalties pending appeal 305.570 Standing to appeal to regular division of tax court 305.575 We have two divisions. TCR 47 is made applicable by Tax Court Rule – Magistrate Division (TCR-MD) 13 B which provides that “[t]he court may apply TCR 47 to motions for summary judgment, to the extent relevant.” 4. Decisions for standard Magistrate Division cases may be appealed to the Oregon Tax Court, Regular Division. Magistrate Division, Oregon Tax Court. Appeal forms may be obtained by calling the Oregon Tax Court, Magistrate Division at 503-986-5650. Email Address: tax.court@ojd.state.or.us. Download MAGISTRATE DIVISION OREGON TAX COURT PDF for free. Magistrate Division Main Line: (503) 986–5650 Oregon Tax Court Forms For more information regarding Oregon Tax Court, you may visit their website. The next level of appeal is at the Magistrate Division of Oregon Tax Court. CERTAIN STANDARDS MUST BE MET TO HAVE APPEALS TO THE MAGISTRATE HEARD. R226439 (old number R61125-0160). To file your complaint with the court, send your filing fee and the complaint form to: Clerk, Oregon Tax Court. Newport, Oregon 97365-3869. tel: (541) 265-4131 tel: (541) 265-4121 fax: (541) 265-4950 countyclerk@co.lincoln.or.us. This Oregon Tax Court Handbook (handbook) provides general information about tax appeals and the Oregon Tax Court. The Tax 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. Magistrate Division decisions can be appealed to the Regular Division. The deadline for filing an appeal with the Magistrate Division is also December 31, 2020 If a property owner is not satisfied with the board's decision regarding property value, the property owner may appeal to the Magistrate Division of the Oregon Tax Court. The judge of the Oregon Tax Court presides over trials in the Regular Division. Oregon Tax Court. This archived document is maintained by the State Library of Oregon as part of the Oregon Documents Depository Program. The parties may either represent themselves or be represented by an attorney. (TC-MD 000998D) Plaintiffs appealed the assessment of additional income tax on their share of undistributed S corporation income for tax year 1996. The judge of the tax court may appoint one of the magistrates as presiding magistrate. Additional Board of Property Tax Appeals (BOPTA) Forms and Instructions, Magistrate and Oregon Tax Court BOPTA decisions can be further appealed to the Magistrate Division of the Oregon Tax Court and other assessments can be appealed directly to Magistrate court. The Tax Court consists of two divisions: the Magistrate Division and the Regular Division (ORS Chapter 650, Oregon Laws 1995). Justia › Forms › Oregon › Statewide › Tax Court › Magistrate Division › Answer Answer. RECORDING. IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax JAMES L. DONOHOE and JULIA R. MORISON-DONOHOE, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. ) If you have value questions you may call (503) 846-8826. Resources for the Oregon Tax Court as well as online resources applicable to courts generally in Marion County, Oregon, and resources applicable to all courts in Oregon. The Regular Division is comparable to a circuit court and exercises equivalent powers. POUL F. LUNDGREN MAGISTRATE If you want to appeal this Final Decision, file a complaint in the Regular Division of the Oregon Tax Court, by mailing to: 1163 State Street, Salem, OR 97301-2563; or by hand delivery to: Fourth Floor, 1241 State Street, Salem, OR. All trials are before the judge only, and are reported. Online Court Resources. Magistrate decisions can be appealed to the Regular Division of the Tax Court. Appealing magistrate decisions You may appeal magistrate decisions to the Regu-lar Division of the Oregon Tax Court. Generally, cases are filed in the Oregon Tax Court by a taxpayer who disagrees with an action taken by the Oregon Department of Revenue, a county assessor, or a county board of property tax appeals. IIIA) identifies, organizes, and provides, in outline format, the court rules, statutes, caselaw, and secondary sources needed to draft, file, and serve common civil court filings in the local courts of Oregon. The two cases were tried together. Oregon Rules of Court - Local KeyRules (Vol. The next level of appeal is at the Magistrate Division of Oregon Tax Court. Magistrate Division (12) Regular Division (7) 19 Forms found in Oregon — Tax Court — Statewide — Page 1 of 1. ELECTIONS OFFICE 1101 W. Main St., Suite 201 Medford, OR 97501 Map & Business Hours. The Oregon Tax Court has jurisdiction over cases involving the tax laws of Oregon. Tax matters partners and S corporation shareholders. Represents the department’s audit position on appealed audit cases at all appeal stages including written objection, conferences and the Magistrate Division of the Oregon Tax Court. Magistrate Division Generally, cases are filed in the Tax Court by a taxpayer The court’s references to the Oregon Revised Statutes (ORS) are to 2009. IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax DON A. AUSTIN and PATRICIA A. AUSTIN, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. ) Videos. If you disagree with the value on your tax statement, you may appeal to the Board of Property Tax Appeals (BoPTA) between October 25 and December 31. In addition to general information, this handbook includes an Petitions may be filed at this level at any time but may not always be heard. download appeal forms at www.courts.oregon.gov; or write to: Clerk, Oregon Tax Court, Magistrate Division, 1163 State Street, Salem OR 97301. The Oregon Judicial ... Free Oregon Tax Court Forms Browse by Category. See the appeals matrix: Home page for Oregon Tax Court. Magistrate decisions can be appealed to the Regular Division of the Tax Court. Appealing County Board Decisions. To appeal to the Magistrate Division, you must file a form and pay a filing fee. Contents. Include the partnership or S corporation name in the taxpayer name area. IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax SHERRY L. RUFF, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.))))) Trial was held May 23, 2007. Board of Property Tax Appeals Petition Form. You may also visit the court’s website. The assessor may also appeal the board’s decision. To appeal, file your complaint with the court clerk within 60 days (not two months) after the date of the magistrate's decision. Application For Waiver Or Fees And Court Costs. lX, sec. The fee for filing a complaint with the Magistrate Division is $265. This is a Oregon form and can be use in Tax Court Statewide. in the oregon tax court magistrate division corporation excise tax santa fe natural tobacco company, ) ) ) ) ) ) ) ) ) ) ) plaintiff, tc-md 170251g v. department of revenue, state of oregon, order denying plaintiff’s motion for summary judgment and granting defendant’s motion for defendant. The deadline for filing an appeal with the Magistrate Division is also December 31, 2020 If a property owner is not satisfied with the board's decision regarding property value, the property owner may appeal to the Magistrate Division of the Oregon Tax Court. The Oregon Tax Court has two divisions: The Magistrate Division and the Regular Division. 3 d. Section 6(4) of Oregon Laws 2020, chapter 12, provides that, during a declared OJD Strategic Campaign. Works on various projects to assist and educate taxpayers and tax professionals. Category: BoPTA. Justia - Oregon - Tax Court - Statewide - Free Legal Forms - Justia Forms. The Paper Zone LLC v. Justia › US Law › Case Law › Oregon Case Law › Oregon Tax Court, Magistrate Division Decisions › 2002 › The Paper Zone LLC v. Washington Co. Washington Co. The mailing address of the court is: Oregon Tax Court 1163 State Street, Salem, OR 97301. or proceeding is initiated in any circuit court, the Oregon Tax Court, the Court of Appeals or the Supreme Court; “(B) Applies to the initiation of an appeal to the magistrate division of the Oregon Tax Court or an appeal from the magistrate division to the regular division; “(C) Applies to the initiation of an appeal or judicial review pro- View older Tax Court decisions in the State of Oregon Law Library Digital Collection. When you provide a check as payment, you authorize the Court either to use information from your check to make a one-time electronic fund transfer from your account or to process the payment as a check transaction. Board of Property Tax Appeals petition forms are available from your county clerk or their website. If you disagree with the Board of Property Tax Appeals' decision and the issue is the value of your property, you can appeal to the Magistrate Division of the Oregon Tax Court. It is for informational purposes and may not be suitable for legal purposes. The Oregon Judicial department anticipates a minimal fiscal impact from these changes. Download Free Print-Only PDF OR Purchase Interactive PDF Version of this Form. The Regular Division is comparable to a circuit court and exercises equivalent powers. Most tax cases begin in the Magistrate Division of the Oregon Tax Court. Examples of matters that would come before this court include income taxes, corporate excise taxes, property taxes, timber taxes, cigarette taxes, local budget law, and property tax limitations. The Oregon Tax Court website lists the current fee. DECISION This is one of two 2017–18 valuation appeals of Plaintiff’s department store properties at the Clackamas Town Center. Application For Waiver Or Fees And Court Costs Form. All trials are before the judge only, and are reported. Certain standards must be met to have appeals to the magistrate heard. Corporate activity tax (CAT) Form OR-CAT, Oregon Corporate Activity Tax Return. For more information about Magistrate appeals, contact: Oregon Tax Court Magistrate Division 1163 State Street Salem OR 97301-2563 503-986-5650 … If you miss the above deadline, or you disagree with a prior year's value or tax levied, you may file an appeal with the Magistrate Division of the Oregon Tax Court. (1) In any civil action, suit or other proceeding in a circuit court or in the regular di-vision or the magistrate division of the Oregon Tax Court, or in any civil appeal to or review by the Court of Appeals or Supreme Court, the court shall award reasonable attorney fees to a party From Ballotpedia. Oregon Rules of Court - State (Vol. ) ) ) ) ) ) ) ) TC-MD 070690D DECISION Plaintiff appeals the real market value and penalty assessed for its failure to file personal property tax returns for the 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 and 2006-07 tax years. Title: Rules of the Oregon Tax Court, Magistrate Division. Magistrate decisions can be appealed to the Regular Division of the Tax Court. Appealing County Board Decisions. This is a Oregon form and can be use in Tax Court Statewide. IN THE OREGON TAX COURT MAGISTRATE DIVISION ESTEE LAUDER SERVICES, INC., Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. 20.105. The parties may either represent themselves or be represented by an attorney. The court’s mailing address is: Oregon Tax Court Magistrate Division 1163 State Street Salem, Oregon 97301-2563 (503) 986-5650 or toll free: 1-800-773-1162 The court is located at: 1241 State Street, Third Floor (3R), Salem, Oregon * The Oregon Legislature may modify fees between publications of this form. Additional Board of Property Tax Appeals (BOPTA) Forms and Instructions, Magistrate and Oregon Tax Court. Toggle navigation. To appeal, file your complaint with the court clerk within 60 days (not two months) after the date of the magistrate's decision. Petition forms to file an appeal are available at the County Clerk’s Office. It also provides information on the similarities and differences in the procedures of the two divisions of the court: the Magistrate Division and the Regular Division. Title The Oregon Tax Court is housed in The Robertson Building, which was completed in 1996. MAGISTRATE DIVISION OREGON TAX COURT was published by on 2015-03-21. Find Free tax Legal Forms designed for use in Oregon. The Oregon Tax Court is a state court in the U.S. state of Oregon, which has jurisdiction in questions of law that regard state tax laws. You may obtain complaint forms from your county assessor or by calling the Magistrate Division at (503) 986-5650, (800) 773-1162, or TTY (503) 986-5651 (for hearing or speech impaired). You can search our library of over 700,000 free legal documents to find the legal form that is right for your legal needs. The Oregon Tax Court is a state court in the U.S. state of Oregon, which has jurisdiction in questions of law that regard state tax laws. /300 750 JOHN A. BOGDANSKI, Plaintiff CITY OF PORTLAND, State of Oregon, Defendant COMPLAINT SECTION 1. You may appeal magistrate decisions to the Regular Division of the Oregon Tax Court. The tax court … Appeals from there go directly to the Supreme Court. The fee for filing a complaint with the Magistrate Division is $265. One is the Magistrate Division, and the other is the Regular Division. See the appeals matrix: Home page for Oregon Tax Court. Open it up using the online editor and begin altering. The Tax Court clerk will notify you of the trial date and time. If you would like to help it grow, please consider donating to Ballotpedia. Appeal forms may be obtained by calling Oregon Tax Court, Magistrate Division, at (503) 986-5650 and are available below or download an Information Circular Department of Revenue Circular. Magistrate Division (12) Regular Division (7) 19 Forms found in Oregon — Tax Court — Statewide — Page 1 of 1. The next level after Magistrate is the Oregon Tax Court … You can search our library of over 700,000 free legal documents to find the legal form that is right for your legal needs. DAN ROBINSON MAGISTRATE If you want to appeal this Decision, file a Complaint in the Regular Division of the Oregon Tax Court, by mailing to: 1163 State Street, Salem, OR 97301-2563; or by hand delivery to: Fourth Floor, 1241 State Street, Salem, OR. Currently, a $281 filing fee is charged by the court for the following appeals: Oregon Tax Court - Magistrate Division A BoPTA … The Oregon Tax Court is a state court in the U.S. state of Oregon, which has jurisdiction in questions of law that regard state tax laws. Find Free tax Legal Forms designed for use in Oregon. ... Free Oregon Tax Court Forms Browse by Category. The tax court clerk will notify you of the trial date and time. Jump to: navigation, search. The court’s mailing address is: Oregon Tax Court Magistrate Division 1163 State Street Salem, Oregon 97301-2563 (503) 986-5650 or toll free: 1-800-773-1162 The court is located at: 1241 State Street, Third Floor (3R), Salem, Oregon * The Oregon Legislature may modify fees between publications of this form. The board will consider the evidence from you and the county assessor. IN THE OREGON TAX COURT MAGISTRATE DIVISION Emergency Communications Tax OOMA, INC., a foreign corporation, ) ) ) ) ) ) ) ) ) ) Plaintiff, TC-MD 160375G v. DEPARTMENT OF REVENUE, State of Oregon, Defendant . Download pdf. The assessor may also appeal the board’s decision. The Tax Court has two divisions – a Regular Division and a Tax Magistrate Division created in 1997, to replace the informal administrative tax appeals process conducted by the Department of Revenue. All cases first start at the Magistrate Division which is overseen by a magistrate (an appointed, sworn judicial officer trained in tax law). CERTAIN STANDARDS MUST BE MET TO HAVE THE MAGISTRATE HEAR THE APPEAL. HB 2178 reduces the filing fee in the Magistrate Division of the Oregon Tax Court from $281 to $50. TC-MD 040934D DECISION Plaintiff appeals Defendant’s Notice of Tax Assessment dated May 26, 2004, for the 2003 tax year. MAGISTRATE DIVISION OREGON TAX COURT ll 63 STATE STREET SALEM OR 97301-2563 TELEPHONE: 503,986,5650 FAX; 503,986.4507 June 13, 2018 Marion County Assessor Both divisions have secure entries. The petitioner would have the option of appealing to the Magistrate Division of the Oregon Tax Court. The Tax Court has two divisions including the Tax Magistrate Division and Regular Tax Division. I) provides state rules of court, including: You may appeal a decision of the County Board of Property Tax Appeals (BOPTA) to the Magistrate Division of the Oregon Tax Court by filing a written complaint. The complaint must be filed within 30 days after the BoPTA Board Order is mailed. Log In Sign Up. TC-MD 150268D March 31, 2017, Filed Corporate Excise Tax RICHARD DAVIS, MAGISTRATE. In-person hearings are usually held on floor 4R in the Oregon Tax Court courtroom or in the Jill A. Tanner Mediation Center. Decisions of the Regular Division of the Tax Court can be appealed to the Oregon Supreme Court. Oregon Rules of Court - State (Vol. The Magistrate Division is located on floor 3R and the Regular Division on floor 4R. Both divisions have secure entries. In-person hearings are usually held on floor 4R in the Oregon Tax Court courtroom or in the Jill A. Tanner Mediation Center. If the board hears the appeal and you aren’t satisfied with the decision, you can then appeal to the Magistrate Division of the Oregon Tax Court. You may obtain Magistrate complaint forms from your county assessor or by visiting the court’s website at www.courts.oregon.gov/tax. f1¿GiSTRATE DiVISION OREGON TAX COURT' IN THE OREGON TAX COURT 13 MAR -8 AM II: Ii MAGISTRATE DIVSION Portland Arts Tax; Oregon Constitution Art. Regular Division You may appeal magistrate decisions to the Regular Division of the Oregon Tax Court. To file your complaint with the court, send your filing fee and the complaint form to: Clerk, Oregon Tax Court. Justia - Oregon - Tax Court - Statewide - Free Legal Forms - Justia Forms. This Oregon-related article is a sprout; we plan on making it grow in the future. Court. IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax LEO M. WILHELM, ) ) ) ) ) ) ) ) ) ) Plaintiff, TC-MD 110001B v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. 2020. DECISION TC-MD 040934D 1 IN THE OREGON TAX COURT MAGISTRATE DIVISION Income Tax LITA REDHORN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.))))) ¹. Oregon Tax Court Magistrate Division 1163 State St Salem OR 97301-2563 (503) 986-5650 TTY (503) 986-5651 Tax Court begins with a mediation process. Plaintiffs asked the court to Alternative Title: ELECTIONS. Value Appeals. The court discussed the Richmond decision with the parties. Magistrate Division You may appeal a decision of BOPTA to the Magistrate Division of the Oregon Tax Court by filing a written complaint. Magistrates and judges of the Tax Courts are elected for a term of 6 years in a non-partisan election. 305.275. HB 2178 – Tax Court Filing Fee Reduction . A person recognized by a Tax Court Magistrate will be recognized as your representative by the department. partial summary judgment Forms are available from the Tax Court. 150-106-003. Appeal forms may be obtained by calling Oregon Tax Court, Magistrate Division, 503-986-5650. All appeal forms are available in the Assessor's Office or you can download an Information Circular from the State about the appeals process. To file your complaint with the court, send your filing fee and the complaint form to: Clerk, Oregon Tax Court Magistrate Division 1163 State Street Salem OR 97301-2563 You may also personally deliver your complaint to the court at: 1241 State Street rd3 Floor Download Free Print-Only PDF OR Purchase Interactive PDF Version of this Form. Although the 2011 edition of The Subcommittee recommended a total budget of $30,646,746; including $27,422,004 General Fund, $3,224,742 Other Funds expenditure Set Description. RICHARD DAVIS ORDER ON CROSS MOTIONS FOR PARTIAL SUMMARY JUDGMENT The Oregon Tax Court has two divisions: the Magistrate Division and the Regular Division. You may obtain complaint forms from your county assessor or by calling the Magistrate Division at (503) 986-5650, (800) 773-1162, or TTY (503) 986-5651 (for hearing or speech impaired). IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax MACY’S DEPARTMENT STORES, INC., ) ) ) ) ) ) ) ) ) Plaintiff, TC-MD 180138G v. CLACKAMAS COUNTY ASSESSOR, Defendant. Execute your docs within a few minutes using our easy step-by-step guideline: Find the DECISION 1 IN THE OREGON TAX COURT MAGISTRATE Bb - Ojd State Or you want. Oregon Tax Court Notice of Deficiency Within 30 days of the date on the notice. Director’s Order 20-02 extends the timeframe to submit a written objection from 30 to 90 days if the deadline for filing a written objection is on or after April 1, 2020 and before July 16, 2020. the Oregon Tax Court; or (2) To the initiation of an appeal to the Magistrate Division of the Tax Court or an appeal from the Magistrate Division to the Regular Division. ORS. Dated this day of March 2012. You can also order forms by calling (503) 986-5650 or by calling your coun - ty assessor. Persons who may appeal due to acts or omissions. If you miss the above deadline or you disagree with a prior year value you may file an appeal with the Magistrate Division of The Oregon Tax Court, appeal forms may be obtained by calling the Oregon Tax Court, Magistrate Division (503-986-5650) or at their web page. #3 – Appealing to Magistrate If a petitioner wishes to appeal the decision of the Board of Property Tax Appeals, the petitioner may file an appeal with the Magistrate Division of the Oregon Tax Court. The bill also makes a technical change by clarifying the date of filing if a taxpayer requests a fee waiver or deferral. You may also visit the court’s website. If you disagree with the Board of Property Tax Appeals' decision and the issue is the value of your property, you can appeal to the Magistrate Division of the Oregon Tax Court. Oregon Tax Court: Who We Are Regular Division o Established 1961 o One statewide elected judge o Hears appeals from Magistrate Division and some direct claims o Appeals go to Supreme Court 51 Magistrate Division o Established 1995 –replaces DOR hearings o Three appointed magistrates o Informal proceedings –mediation available BOPTA decisions can be further appealed to the Magistrate Division of the Oregon Tax Court and other assessments can be appealed directly to Magistrate court. I) provides the rules of court needed to practice before the state courts of Oregon and offers attorneys a compact yet comprehensive procedural law library they can fit into their briefcase. Complaints must be filed within 30 days (not one month), of the date that the board's order is mailed. The contact details of the Oregon Tax Court are as follows: Oregon Tax Court 1241 State Street Salem, OR 97301 Magistrate Division: Floor 3R Regular Division: Floor 4R. Click the page icon to open the document immediately in a PDF viewer. This Oregon Tax Court Handbook (handbook) provides general information about tax appeals and the Oregon Tax Court. House Bill 2178 reduces the filing fee in the Magistrate Division of the Oregon Tax Court from $281 to $50 and allows for the waiver or deferral of the filing fee. Title See OARs 150-305.242(2) and (5) and 150-305.230 for additional information. Tax Court Magistrate. Appealing magistrate decisions. For inquiries, please call the Clerk's Office at 503-326-8000. The Judge of the Tax Court, elected by the Oregon voters for a six-year term, appoints one presiding magistrate and one or more individuals to sit as magistrates of the Magistrate Division. Toggle navigation. Of note, is that Magistrate Division filing fees are by law deposited into the General Fund. Decisions for standard Magistrate Division cases may be appealed to the Oregon Tax Court, Regular Division. The Tax Court clerk will notify you of the trial date and time. Dated this day of April, 2018. controversies involving the tax laws of Oregon. The board will notify you in writing of its decision; you have the right to appeal the board's decision to the Magistrate Division of the Oregon Tax Court. * If you cannot afford the filing fee, you can apply to have the court … 1 Judges; 2 Footnotes; OREGON TAX COURT, MAGISTRATE DIVISION CHENG SHIN RUBBER USA, INC., a Georgia corporation, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. If you disagree with the property values on your tax statement, you may file an appeal to the Board of Property Tax Appeals no later than December 31, 2020. The judge of the Oregon Tax Court presides over trials in the Regular Division. If this fails, the magistrate holds a trial and forms an opinion. Magistrate Division. Title: January 1, 2021. DECISION 1 IN THE MAGISTRATE DIVISION OF THE OREGON TAX COURT Property Tax NORTH HARBOUR CORPORATION,