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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
Section 305.245 - Representation before tax court magistrate by officer or employee of local government or department.
Universal Citation:
OR Rev Stat § 305.245 (2025)
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Notwithstanding ORS 8.690, 9.160, 9.320, ORS chapter 180, ORS 203.145 or other law, in any conference or proceeding before a tax court magistrate with respect to the administration of any tax, a local government or the Department of Revenue may be represented by any officer or authorized employee of the local government or department. [1985 c.761 §39; 1995 c.650 §14; 2024 c.52 §31]
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