ORS 305.245: Representation before tax court magistrate by officer or employee of local government or department.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
Notwithstanding ORS 8.690, 9.160, 9.320, ORS chapter 180, ORS 203.145 or other law, in any conference or proceeding before a tax court magistrate with respect to the administration of any tax, a local government or the Department of Revenue may be represented by any officer or authorized employee of the local government or department. [1985 c.761 §39; 1995 c.650 §14; 2024 c.52 §31]
This rule cites
- ORS 8.690 — resolved
- 9.160 — resolved
- 9.320 — resolved
- ORS chapter 180 — target_record_not_published
- ORS 203.145 — resolved
Cited by
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors305.html