Oregon Tax Court

waterfall in autumn
Lower South Falls waterfall at Silver Falls State Park in the fall. (Oregon State Archives Scenic Image 20131010-D8C_6027​)
Address: Robertson Bldg., 1241 State St., 4th Floor, Salem 97301-2563
Phone: 503-986-5645; TTY: 503-986-5651
Fax: 503-986-5507

Tax Court Website

The Oregon Tax Court has exclusive, statewide jurisdiction in all questions of law or fact arising under state tax laws, including income taxes, corporate excise taxes, property taxes, timber taxes, cigarette taxes, local budget law and property tax limitations.​

Robert T. Manicke
Manicke, Robert T.
Tax Judge
Served since 2018
Term expires 1/2025

The Oregon Tax Court consists of the Magistrate Division and the Regular Division.

Trials in the Magistrate Division are informal proceedings. Statutory rules of evidence do not apply, and the trials are not reported. The proceedings may be conducted by telephone or in person. A taxpayer may be represented by a lawyer, public accountant, real estate broker or appraiser.

All decisions of the magistrates may be appealed to the Regular Division of the Oregon Tax Court.

The judge of the Oregon Tax Court presides over trials in the Regular Division. The Regular Division is comparable to a circuit court and exercises equivalent powers. All trials are reported and only before the judge. The parties may either represent themselves or be represented by an attorney. Appeals from the judge’s decision are made directly to the Oregon Supreme Court.

The judge serves a six-year term and is elected on the nonpartisan, statewide judicial ballot.