ORS 305.410: Authority of court in tax cases within its jurisdiction; concurrent jurisdiction; exclusive jurisdiction in certain cases; jurisdiction for local government tax cases.

(1) Subject only to the provisions of ORS 305.445 relating to judicial review by the Supreme Court and to subsection (2) of this section, the tax court shall be the sole, exclusive and final judicial authority for the hearing and determination of all questions of law and fact arising under the tax laws of this state. For the purposes of this section, and except to the extent that they preclude the imposition of other taxes, the following are not tax laws of this state: (a) ORS chapter 577 relating to Oregon Beef Council contributions. (b) ORS 576.051 to 576.455 relating to commodity commission assessments. (c) ORS chapter 477 relating to fire protection assessments. (d) ORS chapters 731, 732, 733, 734, 737, 742, 743, 743A, 743B, 744, 746, 748 and 750 relating to insurance company fees and taxes. (e) ORS chapter 473 relating to liquor taxes. (f) ORS chapter 825 relating to motor carrier taxes. (g) ORS chapter 319 relating to motor vehicle and aircraft fuel taxes and the road usage charges imposed under ORS 319.885. (h) The Oregon Vehicle Code relating to motor vehicle and motor vehicle operators’ license fees and ORS chapter 830 relating to boat licenses. (i) ORS chapter 578 relating to Oregon Wheat Commission assessments. (j) ORS chapter 462 relating to racing taxes. (k) ORS chapter 657 relating to unemployment insurance taxes. (L) ORS chapter 656 relating to workers’ compensation contributions, assessments or fees. (m) ORS 311.420, 311.425, 311.455, 311.650, 311.655 and ORS chapter 312 relating to foreclosure of real and personal property tax liens. (n) ORS 409.800 to 409.816 and 409.900 relating to long term care facility assessments. (o) ORS chapter 657B relating to family and medical leave insurance benefits and contributions. (2) The tax court and the circuit courts shall have concurrent jurisdiction to try actions or suits to determine: (a) The priority of property tax liens in relation to other liens. (b) The validity of any deed, conveyance, transfer or assignment of real or personal property under ORS 95.060 and 95.070 (1983 Replacement Part) or 95.200 to 95.310 where the Department of Revenue has or claims a lien or other interest in the property. (3) Subject only to the provisions of ORS 305.445 relating to judicial review by the Supreme Court, the tax court shall be the sole, exclusive and final judicial authority for the hearing and determination of all questions of law and fact arising under any tax law of a local government that is imposed upon or measured by net income or taxes or fees that are reported on the same return as a tax imposed on or measured by net income. The tax court does not have jurisdiction to review determinations of a local government relating to the collection, enforcement, administration or distribution of a tax described in this subsection. (4)(a)(A) The regular division of the tax court and the circuit courts shall have concurrent jurisdiction for the hearing and determination of all questions of law and fact arising under any tax law of a local government not described in subsection (3) of this section. (B) For purposes of this subsection, tax laws of a local government not described in subsection (3) of this section include, but are not limited to, taxes authorized by ORS chapter 221 and laws of a local government imposing a tax on wages or net earnings from self-employment, on the sale or use of goods or services or on the transfer of real property. (b) Notwithstanding paragraph (a) of this subsection, the tax court shall not have jurisdiction to review determinations of a local government relating to the collection, enforcement, administration or distribution of a tax described in this subsection. (c)(A) The presiding judge of a circuit court may order a case described in paragraph (a) of this subsection to be transferred to the judge of the tax court upon motion of any party or on the court’s own motion and the judge of the tax court may order such a case to be transferred to a circuit court upon motion of any party or on the court’s own motion. (B) Lack of subject matter jurisdiction in the court transferring the case shall not be grounds for dismissal in the other court. (d) For purposes of this subsection, the commencement of an action in the magistrate division of the tax court, or the transfer of a case to the magistrate division, is not grounds for dismissal and the judge of the tax court shall specially designate any such case for hearing in the regular division as provided in ORS 305.501 (1). (e) For purposes of any limitation on the time for commencement of an action described in this subsection, the date of filing shall be the first date on which the action is filed in a circuit court or in either division of the tax court. (f) Notwithstanding ORS 305.425 or other law, for actions described in this subsection, only those remedies available in a circuit court shall be available in the tax court, including but not limited to, writ of review or mandamus under ORS chapter 34 and declaratory judgment under ORS chapter 28. (g) Proceedings in the tax court under this subsection shall be without a jury and appeal from the tax court shall be to the Supreme Court under ORS 305.445. (5) Subject only to the provisions of ORS 305.445 relating to judicial review by the Supreme Court, the tax court shall be the sole, exclusive and final judicial authority for the hearing and determination of all questions of law and fact concerning the authorized uses of the proceeds of bonded indebtedness described in Article XI, section 11 (11)(d), of the Oregon Constitution. (6) Except as permitted under Article VII (Amended), section 2, of the Oregon Constitution, this section and ORS 305.445, no person shall contest, in any action, suit or proceeding in the circuit court or any other court, any matter within the jurisdiction of the tax court. [1961 c.533 §12; 1965 c.6 §2; 1967 c.359 §688; 1969 c.48 §1; 1971 c.567 §14; 1975 c.365 §1; 1977 c.407 §1; 1985 c.149 §5; 1985 c.664 §18; 2003 c.195 §18; 2003 c.604 §100; 2007 c.780 §29; 2013 c.85 §2; 2013 c.781 §26; 2023 c.9 §18; 2023 c.292 §15; 2023 c.313 §2; 2024 c.52 §36]