In all proceedings before the judge or a magistrate of the tax court and upon appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation.
ORS 305.427
Applied in 161 court decisions — leading case First Interstate Bank v. Department of Revenue (1988)
Most recently applied in Santa Fe Natural Tobacco Co. v. Dept. of Rev. (June 2024)
1965 c.6 §5; 1995 c.650 §20
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.