Relating to representation of persons in the magistrate division of the Oregon Tax Court; and prescribing an effective date.

Summary

The bill lets individuals who are not licensed attorneys—such as CPAs, real‑estate brokers, appraisers, tax preparers, or family members—represent taxpayers and other parties in the magistrate division of the Oregon Tax Court. Parties must file a written authorization, and the court will treat the representative’s actions as binding. This expands who can appear in these tax disputes, aiming to reduce costs and increase access to the court.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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