Help us improve in just 2 minutes—share your thoughts in our reader survey.
Oregon Tax Court
| Local Courts |
|---|
|
| Trial courts and judges |
| Elections by state |
| Judicial selection by state |
| View courts by state: |
The Oregon Tax Court resides in Oregon. Click on the links below to learn more about the court's...
Jurisdiction
This court holds the following jurisdiction:[1]
| “ | The Oregon Tax Court is a specialized trial-level court with exclusive statewide jurisdiction in all questions of law or fact related to state tax laws. The court hears tax appeals that include personal income tax, property tax, corporate excise tax, timber tax, cigarette tax, local budget law, and constitutional property tax limitations. The court has two divisions, the Magistrate Division and the Regular Division. Tax law appeals are first heard in the Magistrate Division by a magistrate who is an appointed, sworn judicial officer (trained and experienced in tax law). If the parties cannot resolve the dispute through the Magistrate Division's initial mediation process, the magistrate holds a trial and writes a final decision. The Magistrate’s opinion may be appealed to the Regular Division. Cases in the Regular Division are heard "de novo" (where the case is tried as a new case) by the Tax Court judge – an elected judicial officer. The judge’s final decision is written as an opinion or order. Appeals on the decision of the Regular Division are taken directly to the Oregon Supreme Court.[2] |
” |
Judges
Elections
Oregon is one of 43 states that hold elections for judicial positions. To learn more about judicial selection in Oregon, click here.
- Oregon local trial court judicial elections, 2025
- Oregon local trial court judicial elections, 2024
- Oregon local trial court judicial elections, 2023
- Oregon local trial court judicial elections, 2022
- Oregon local trial court judicial elections, 2021
- Oregon local trial court judicial elections, 2020
- Oregon local trial court judicial elections, 2019
- Oregon local trial court judicial elections, 2018
- Oregon local trial court judicial elections, 2017
- Oregon local trial court judicial elections, 2016
- Oregon judicial elections, 2014
- Oregon judicial elections, 2012
- Oregon judicial elections, 2010
Selection method
- See also: Judicial selection in the states
- See also: Nonpartisan election of judges
Judges of the Oregon Tax Court are each elected to six-year terms.[3] The elections for this court are nonpartisan contested elections. To serve on this court, a judge must be a U.S. citizen, a state resident for three years and a member of the state bar. This position has a mandatory retirement age of 75 years old.[4]
Judicial elections in Oregon
- See also: Oregon judicial elections
Oregon is one of 12 states that uses nonpartisan elections to select judges and does not use retention elections for subsequent terms. To read more about how states use judicial elections to select judges across the country, click here.
Primary election
The primary election is held in even-numbered years on the third Tuesday in May.[5]
If a candidate in the primary election receives more than 50% of the vote, she or he is elected. If not, the two candidates with the most votes advance to the general election. The exception to this rule is when the election is for a vacated seat that would not otherwise have been on the ballot.
All judicial races require a primary election except those to fill a midterm vacancy for a seat that would otherwise have not appeared on the ballot that year. In the case of such a midterm vacancy, the primary may be skipped if only one or two candidates file for that office. If there are three or more candidates running for that seat, however, they compete in the primary. If any of them receives over 50% of the vote in the primary, that candidate's name appears unopposed on the general election ballot. If no candidate receives a majority, then the top two candidates advance to the general election. This differs from regular judicial elections that are held at the end of a judge's term in that no candidates can be elected at the primary.[6]
Recounts
Close races may trigger an automatic recount. If the difference between the two highest-voted candidates is not more than one-fifth of one percent of the total votes for both candidates, a recount is required.[7] If, after a recount, two candidates are tied, the winner is decided by lot.[8]
Vote by mail
Oregon votes completely by mail. Registered voters receive a ballot two to three weeks prior to the election, which they must submit by mail or by dropping it in an official drop box. The deadline by which ballots must be received is 8 p.m. on the day of the election.[9]
See also
External links
Footnotes
- ↑ Oregon Judicial Department, "About the Oregon Judicial Department," accessed May 19, 2023
- ↑ Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.
- ↑ Oregon Blue Book, "Oregon Tax Court," accessed August 29, 2014
- ↑ American Judicature Society, "Methods of Judicial Selection: Oregon; Limited Jurisdiction Courts," archived October 3, 2014
- ↑ Cite error: Invalid
<ref>tag; no text was provided for refs namedsummary - ↑ Oregon Secretary of State, "Election Law Summary - ORS 249," accessed May 6, 2014
- ↑ Oregon Secretary of State, "Revised Statutes, 258.280," accessed May 6, 2014
- ↑ Oregon Secretary of State, "Revised Statutes, 254.575," accessed May 6, 2014
- ↑ Oregon Secretary of State, "Voting in Oregon," accessed May 6, 2014
Federal courts:
Ninth Circuit Court of Appeals • U.S. District Court: District of Oregon • U.S. Bankruptcy Court: District of Oregon
State courts:
Oregon Supreme Court • Oregon Court of Appeals • Oregon Circuit Courts • Oregon Tax Court • Oregon County Courts • Oregon Justice Courts • Oregon Municipal Courts
State resources:
Courts in Oregon • Oregon judicial elections • Judicial selection in Oregon
