Magistrate Division
E697058
The Magistrate Division is the informal, initial level of the Oregon Tax Court where taxpayers can more quickly and inexpensively resolve tax disputes before they may proceed to the Regular Division.
Statements (31)
| Predicate | Object |
|---|---|
| instanceOf |
division of court
ⓘ
judicial body ⓘ |
| accessibilityGoal | increase access to tax dispute resolution ⓘ |
| allows | self-representation by taxpayers ⓘ |
| appealTo | Regular Division of Oregon Tax Court NERFINISHED ⓘ |
| costCharacteristic | lower litigation costs than Regular Division ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| courtLevel | initial level of Oregon Tax Court ⓘ |
| decisionType | magistrate decisions ⓘ |
| formality | informal ⓘ |
| governingLaw | Oregon Revised Statutes NERFINISHED ⓘ |
| handles |
income tax appeals
ⓘ
other state tax appeals ⓘ property tax appeals ⓘ taxpayer disputes with Oregon Department of Revenue ⓘ |
| hearingFormat | less formal hearings ⓘ |
| jurisdiction |
Oregon
ⓘ
surface form:
State of Oregon
|
| location | Oregon NERFINISHED ⓘ |
| partOf | Oregon Tax Court NERFINISHED ⓘ |
| partyType |
taxing authorities
ⓘ
taxpayers ⓘ |
| presidingOfficials | tax court magistrates ⓘ |
| primaryFunction | resolve tax disputes ⓘ |
| procedureType | informal procedures ⓘ |
| purpose |
provide less expensive resolution of tax disputes
ⓘ
provide quicker resolution of tax disputes ⓘ |
| relationshipToRegularDivision | preliminary forum before formal trial ⓘ |
| reviewOfDecisions | subject to appeal to Regular Division judges ⓘ |
| roleInProcess | first step before Regular Division of Oregon Tax Court ⓘ |
| subjectMatter | tax law ⓘ |
| timeCharacteristic | faster case resolution than Regular Division ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.