ORS 305.425 Proceedings to be without jury and de novo; issues reviewable; rules of procedure

All proceedings before the judge or a magistrate of the tax court shall be original, independent proceedings and shall be tried without a jury and de novo.

If a statute provides for an appeal to or a review by the court of an order, act, omission or determination of the Department of Revenue, a local government in its administration of a tax described in ORS 305.410 (3), a property value appeals board or of any other administrative agency, the proceeding shall be an original proceeding in the nature of a suit in equity to set aside such order or determination or correct the act or omission. The time within which the statute provides that the proceeding shall be brought is a period of limitations and is not jurisdictional.

All hearings and proceedings before the tax court judge shall be in accordance with the rules of practice and procedure promulgated by the court, which shall conform, as far as practical to the rules of equity practice and procedure in this state.