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The Oregon Tax Court is a state court in the U.S. state of Oregon, which has jurisdiction in questions of law that regard state tax laws. Examples of matters that would come before this court include income taxes, corporate excise taxes, property taxes, timber taxes, cigarette taxes, local budget law, and property tax limitations. The purpose of the court is parallel to that of the United States Tax Court. Taxpayers and tax authorities can take advantage of a court that is familiar with taxation issues. Oregon Tax Court cases are usually filed by taxpayers who are unhappy with the decisions of the Oregon Department of Revenue or a county tax assessor. The Oregon Tax Court has a single judge who is elected in a statewide election to a 6-year term. The position has been held since 2001 by Judge Henry C. Breithaupt. His current term of office will expire in January 2015. The court is divided into two divisions: the Magistrate Division and the Regular Division. == Magistrate Division == The Tax Court judge appoints one presiding tax court magistrate and some number of other magistrates, currently about three. Typically, the magistrate is a practicing attorney who is appointed by the court as a judicial officer to hear cases informally. He or she will attempt to mediate the situation between parties before bringing the case to trial. Court rules are informal, and the parties may choose to represent themselves. They may also be represented by any one of a list of persons, including a lawyer, an accountant, a licensed appraiser, or others. If mediation is unsuccessful, the magistrate will consider the words and evidence of both parties and render a written decision. Decisions of the Magistrate Division may be appealed to the Regular Division of the Oregon Tax Court. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Oregon Tax Court」の詳細全文を読む スポンサード リンク
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