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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. [1] [2] 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. [1]
No formal judicial system existed in the region prior to February 18, 1841, when settlers at the Champoeg Meetings, in their effort to form a Provisional Government, elected Babcock as Supreme Judge as well as four justices of the peace and a High Sheriff as minor executive position, while they failed to establish the introduction of a governor because of discontent by French-Canadian settlers.
United States Tax Court, a United States federal court List of Judges of the United States Tax Court; Uniformity and jurisdiction in U.S. federal court tax decisions; State court (United States) Oregon Tax Court of the Oregon Judicial Department; Hawaii Tax Appeal Court of the Hawai'i State Judiciary; Indiana Tax Court; Massachusetts Appellate ...
In 1997, the Legislature then combined the district and circuit courts, and in 1998 added a Magistrate Division to the Tax Court. [3] Four courts make up Oregon’s state court system. The highest court is the Oregon Supreme Court, which hears some select direct appeals, but hears appeals mainly from the Oregon Tax and the Oregon Court of ...
If a person was a judge in the old district or circuit courts as well as a on the supreme court of court of appeals, then they should be categorized in this category and the subcategory. Federal judges from Oregon should not be categorized here, unless they also held judgeships within the state. See also Category:Oregon Territory judges.
Courts of Oregon include: State courts of Oregon Courtroom of the Oregon Supreme Court. Oregon Supreme Court [1] Oregon Court of Appeals [2] Oregon Circuit Courts (36 courts, one for each county, administratively divided between 27 judicial districts) [3] Oregon Justice Courts [4] Oregon Municipal Courts [5] Oregon County Courts [4] Oregon Tax ...
Oregon's circuit courts are general jurisdiction trial courts of the U.S. state of Oregon. These courts hear civil and criminal court cases. The state has 27 circuit court districts, most of which correspond to the boundaries of Oregon's 36 counties. The sixth, seventh, tenth, fifteenth, twenty-second and twenty-fourth districts cover two or ...
That left the Tax Court with a decision on whether to defer to circuit court decisions in deciding new cases, knowing that its interpretations might be accepted by some circuit courts and overturned in others. Initially, the Tax Court decided to maintain its own consistency rather than use the circuit court precedents when they differed.