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.
ORS 118.410
Applied in 4 court decisions — leading case Jarvill v. City of Eugene (1980)
Most recently applied in 23 Or. Tax 368 - Bay Area Hospital v. Oregon Health Authority (April 2019)
Amended by 1971 c.567 §10
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.