Oregon Tax Court
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Oregon Tax Court
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 January, 2018 by Judge Robert T. Manicke, who was appointed by Governor Kate Brown. He was elected to a full six-year term in November 2018. The court is divided into two divisions: the Magistra ...
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State Seal Of Oregon
The Seal of the State of Oregon is the Seals of the U.S. states, official seal of the U.S. state of Oregon. It was designed by Harvey Gordon in 1857, two years before Oregon was admitted to the Union. The seal was preceded by the Salmon Seal of the Provisional Government and the Seal of the Oregon Territory. The state seal is mandated by Article VI of the Oregon Constitution. History The first seal for Oregon was during the Provisional Government of Oregon, Provisional Government that ran from 1843 to 1849. That government used the Salmon Seal, a round seal featuring three sheaves of grain and a single salmon.Horner, John B. (1919)''Oregon: Her History, Her Great Men, Her Literature''.The J.K. Gill Co.: Portland. p. 96, 127, 174. The salmon was at the bottom, with Oregon along the top. The salmon was designed to symbolize the fishing industry and the grain to represent agriculture. Designed to be neutral concerning the Oregon boundary dispute, Oregon Question and whether the U. ...
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United States Tax Court
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" ...
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Tax Courts
Tax courts are courts of limited jurisdiction that deal with tax issues. Notable examples include: *United States Tax Court, a United States federal court ** List of Judges of the United States Tax Court ** Uniformity and jurisdiction in U.S. federal court tax decisions *State court (United States) **Oregon Tax Court of the Oregon Judicial Department **Hawaii Tax Appeal Court of the Hawai'i State Judiciary **Indiana Tax Court **Massachusetts Appellate Tax Board **Minnesota Tax Court **New Jersey Tax Court *Tax Court of Canada **Tax Court of Canada Act *EFTA Court *Philippine Court of Tax Appeals The Court of Tax Appeals ( fil, Hukuman ng Apelasyon sa Buwis) is the special court of limited jurisdiction, and has the same level with the Court of Appeals. The court consists of 8 Associate Justices and 1 Presiding Justice. The Court of Tax ... {{SIA Courts by type Former disambiguation pages converted to set index articles [Baidu]  


1962 Establishments In Oregon
Year 196 ( CXCVI) was a leap year starting on Thursday (link will display the full calendar) of the Julian calendar. At the time, it was known as the Year of the Consulship of Dexter and Messalla (or, less frequently, year 949 '' Ab urbe condita''). The denomination 196 for this year has been used since the early medieval period, when the Anno Domini calendar era became the prevalent method in Europe for naming years. Events By place Roman Empire * Emperor Septimius Severus attempts to assassinate Clodius Albinus but fails, causing Albinus to retaliate militarily. * Emperor Septimius Severus captures and sacks Byzantium; the city is rebuilt and regains its previous prosperity. * In order to assure the support of the Roman legion in Germany on his march to Rome, Clodius Albinus is declared Augustus by his army while crossing Gaul. * Hadrian's wall in Britain is partially destroyed. China * First year of the '' Jian'an era of the Chinese Han Dynasty. * Emperor Xian ...
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Taxation In Oregon
A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or national), and tax compliance refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax reliefs. The first known taxation took place in Ancient Egypt around 3000–2800 BC. A failure to pay in a timely manner ( non-compliance), along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labor equivalent. Most countries have a tax system in place, in order to pay for public, common societal, or agreed national needs and for the functions of government. Some levy a flat percentage rate of taxation on personal annual income, but mos ...
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Oregon State Courts
Oregon () is a state in the Pacific Northwest region of the Western United States. The Columbia River delineates much of Oregon's northern boundary with Washington, while the Snake River delineates much of its eastern boundary with Idaho. The 42° north parallel delineates the southern boundary with California and Nevada. Oregon has been home to many indigenous nations for thousands of years. The first European traders, explorers, and settlers began exploring what is now Oregon's Pacific coast in the early-mid 16th century. As early as 1564, the Spanish began sending vessels northeast from the Philippines, riding the Kuroshio Current in a sweeping circular route across the northern part of the Pacific. In 1592, Juan de Fuca undertook detailed mapping and studies of ocean currents in the Pacific Northwest, including the Oregon coast as well as the strait now bearing his name. Spanish ships – 250 in as many years – would typically not land before reaching Cape Mendocin ...
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Oregon Court Of Appeals
The Oregon Court of Appeals is the state intermediate appellate court in the US state of Oregon. Part of the Oregon Judicial Department, it has thirteen judges and is located in Salem. Except for death penalty cases, which are reserved to the Oregon Supreme Court, and tax court cases, it has jurisdiction to hear all civil and criminal appeals from Oregon circuit courts, and to review actions of most state administrative agencies. The 13 judges of the court are chosen by the people in statewide nonpartisan elections to six-year terms, and have as their administrative head a Chief Judge appointed from their number by the Chief Justice of the state Supreme Court. Appeals court decisions are subject to a petition by an aggrieved party for review by the Oregon Supreme Court. The petition must be made within 35 days of the decision, and the Supreme Court determines by vote of the Justices whether to review the case. The court holds session at the Oregon Supreme Court Building in S ...
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Oregon Supreme Court
The Oregon Supreme Court (OSC) is the highest state court in the U.S. state of Oregon. The only court that may reverse or modify a decision of the Oregon Supreme Court is the Supreme Court of the United States.An Introduction to the Courts of Oregon.
Oregon Judicial Department. Retrieved on June 11, 2008.
The OSC holds court at the Oregon Supreme Court Building in , near the building on State Street. The bui ...
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Oregon Circuit Court
Oregon's circuit courts are general jurisdiction trial courts of the U.S. state of Oregon. These courts hear civil and criminal court cases. The state has 27 circuit court districts, most of which correspond to the boundaries of Oregon's 36 counties. The sixth, seventh, tenth, fifteenth, twenty-second and twenty-fourth districts cover two or more counties while the rest cover just one county each. The courts are operated by the Oregon Judicial Department (OJD). As of January 2007, the courts had 173 judges. The majority of appeals from the circuit courts go to the Oregon Court of Appeals. Some limited cases go directly to the Oregon Supreme Court if appealed from the trial court level.An Introduction to the Courts of Oregon
, Oregon Judicial Department, Accessed on August 25, 2007.
The OJD has no juri ...
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Oregon Rules For Civil Procedure
Oregon () is a state in the Pacific Northwest region of the Western United States. The Columbia River delineates much of Oregon's northern boundary with Washington, while the Snake River delineates much of its eastern boundary with Idaho. The 42° north parallel delineates the southern boundary with California and Nevada. Oregon has been home to many indigenous nations for thousands of years. The first European traders, explorers, and settlers began exploring what is now Oregon's Pacific coast in the early-mid 16th century. As early as 1564, the Spanish began sending vessels northeast from the Philippines, riding the Kuroshio Current in a sweeping circular route across the northern part of the Pacific. In 1592, Juan de Fuca undertook detailed mapping and studies of ocean currents in the Pacific Northwest, including the Oregon coast as well as the strait now bearing his name. Spanish ships – 250 in as many years – would typically not land before reaching Cape Mendocino i ...
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Magistrate
The term magistrate is used in a variety of systems of governments and laws to refer to a civilian officer who administers the law. In ancient Rome, a '' magistratus'' was one of the highest ranking government officers, and possessed both judicial and executive powers. In other parts of the world, such as China, a magistrate was responsible for administration over a particular geographic area. Today, in some jurisdictions, a magistrate is a judicial officer who hears cases in a lower court, and typically deals with more minor or preliminary matters. In other jurisdictions (e.g., England and Wales), magistrates are typically trained volunteers appointed to deal with criminal and civil matters in their local areas. Original meaning In ancient Rome, the word '' magistratus'' referred to one of the highest offices of state. Analogous offices in the local authorities, such as ''municipium'', were subordinate only to the legislature of which they generally were members, '' ex officio'' ...
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Oregon Department Of Revenue
The Oregon Department of Revenue is the principal tax collection agency in the U.S. state of Oregon. It is charged with administering the state's tax laws and collection of state taxes including personal and corporate income and excise taxes; gift and inheritance taxes; and tobacco taxes and those imposed by more than thirty other tax programs. The agency also has the responsibility for collection of delinquent fees and other accounts on behalf of various state agencies, and provides training to local and regional government finance officials and their staffs. In addition, it appraises and establishes values for properties owned by utilities, forest lands, and most large industrial properties for county tax assessors, who are responsible for administration and collection of property tax A property tax or millage rate is an ad valorem tax on the value of a property.In the OECD classification scheme, tax on property includes "taxes on immovable property or net wealth, taxes ...
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