Oregon Statutes 118.410 – Jurisdiction of tax cases
The Oregon Tax Court has sole jurisdiction to hear and determine all questions arising under the provisions of ORS § 118.005 to 118.540, and to any act in relation thereto authorized by law to be done by such court in other matters or proceedings coming within its jurisdiction. [Amended by 1971 c.567 § 10]
Terms Used In Oregon Statutes 118.410
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
[Amended by 1963 c.68 § 2; 1967 c.132 § 1; repealed by 1969 c.591 § 305]
[Amended by 1961 c.455 § 6; 1973 c.338 § 1; 1979 c.516 § 1; repealed by 1985 c.565 § 10c]
[1967 c.161 § 1; 1973 c.254 § 7; 1975 c.593 § 3; repealed by 1997 c.99 § 24]
[Amended by 1975 c.762 § 12; repealed by 1979 c.516 § 6]
[Amended by 1955 c.727 § 6; 1973 c.254 § 8; repealed by 2011 c.526 § 29]
[Repealed by 1975 c.762 § 19]
[Repealed by 1981 c.705 § 8]
[Repealed by 1969 c.591 § 305]