Oregon Statutes
§ 305.427 — Burden of proof in tax court proceedings
Oregon § 305.427
This text of Oregon § 305.427 (Burden of proof in tax court proceedings) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 305.427 (2026).
Text
In all proceedings before the judge or a magistrate of the tax court and upon appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation.
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Related
Chart Development Corporation v. Department, Revenue
16 Or. Tax 9 (Oregon Tax Court, 2001)
Price v. Department of Revenue
7 Or. Tax 18 (Oregon Tax Court, 1977)
Morey v. Department of Revenue
18 Or. Tax 76 (Oregon Tax Court, 2004)
Baisch v. Department of Revenue
850 P.2d 1109 (Oregon Supreme Court, 1993)
Crocker Equipment Leasing, Inc. v. Department of Revenue
838 P.2d 552 (Oregon Supreme Court, 1992)
Ormsby v. Department of Revenue
18 Or. Tax 146 (Oregon Tax Court, 2004)
Northwest Airlines, Inc. v. Department of Revenue
943 P.2d 175 (Oregon Supreme Court, 1997)
U.S. Bancorp & Subsidiaries v. Department of Revenue
17 Or. Tax 232 (Oregon Tax Court, 2003)
Freightliner Corp. v. Department of Revenue
6 Or. Tax 70 (Oregon Tax Court, 1975)
Allen v. Department of Revenue
17 Or. Tax 427 (Oregon Tax Court, 2004)
Oregon Research Institute, Inc. v. Department of Revenue
4 Or. Tax 433 (Oregon Tax Court, 1971)
Reynolds Metals Co. v. Department of Revenue
9 Or. Tax 417 (Oregon Tax Court, 1984)
Freres Lumber Co. Inc. v. Linn County Assessor
(Oregon Tax Court, 2025)
Rodriguez v. Dept. of Rev.
(Oregon Tax Court, 2025)
Medford v. Dept. of Rev.
(Oregon Tax Court, 2025)
Jones v. Lane County Assessor
(Oregon Tax Court, 2012)
Daimler Trucks North America LLC v. Multnomah County Assessor
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Pearce v. Department of Revenue, Tc-Md 100892c (or.tax 10-31-2011)
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Ramos v. Department of Revenue, Tc-Md 100145c (or.tax 10-12-2010)
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Outdoor Media Dimensions v. Jackson County Assessor
19 Or. Tax 445 (Oregon Tax Court, 2008)
Legislative History
1965 c.6 §5; 1995 c.650 §20
Nearby Sections
15
§ 305.005
Definitions§ 305.010
§ 305.010§ 305.015
Policy§ 305.020
§ 305.020§ 305.030
§ 305.030§ 305.035
Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond§ 305.040
§ 305.040§ 305.045
Duties of director§ 305.050
§ 305.050§ 305.055
§ 305.055§ 305.057
Delegation of authorityCite This Page — Counsel Stack
Bluebook (online)
Oregon § 305.427, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/305.427.