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How do I appeal magistrate decisions?

Decisions for standard Magistrate Division cases may be appealed to the Oregon Tax Court, Regular Division. To appeal, file your complaint with the court clerk within 60 days (not two months) after the date of the magistrate’s decision. The Tax Court clerk will notify you of the trial date and time. A trial in the Regular Division of the Oregon Tax Court is a formal proceeding. Although you may represent yourself, most people prefer to be represented by a lawyer. If you are not satisfied with the Tax Court decision, you can appeal to the Oregon Supreme Court. Questions? Telephone numbers:

Property Tax Division 503.945.8293
Salem 503.378.4988
Toll-free within Oregon 1.800.356.4222.

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