Unless the context requires otherwise, as used in ORS 305.404 to 305.560 and other revenue and tax laws, tax court or Oregon Tax Court means the Oregon Tax Court created under ORS 305.405. In an appropriate case, tax court may include either the regular division or the magistrate division of the Oregon Tax Court, or both, or the judge or judges of the tax court or its magistrates or a combination. In a few instances, tax court may include the tax court clerk or other employees of the regular or magistrate division of the tax court.
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