Section 305.425 - Proceedings to be without jury and de novo; issues reviewable; rules of procedure(1) All proceedings before the judge or a magistrate of the tax court shall be original, independent proceedings and shall be tried without a jury and de novo.(2) If a statute provides for an appeal to or a review by the court of an order, act, omission or determination of the Department of Revenue, a local government in its administration of a tax described in ORS 305.410 (3), a board of property tax appeals or of any other administrative agency, the proceeding shall be an original proceeding in the nature of a suit in equity to set aside such order or determination or correct the act or omission. The time within which the statute provides that the proceeding shall be brought is a period of limitations and is not jurisdictional.(3) All hearings and proceedings before the tax court judge shall be in accordance with the rules of practice and procedure promulgated by the court, which shall conform, as far as practical to the rules of equity practice and procedure in this state.Amended by 2023 Ch. 29,§ 4, eff. 1/1/2024, op. 7/1/2024.Amended by 2023 Ch. 313, § 3, eff. 9/24/2023.1961 c.533 §16; 1965 c.6 §3; 1967 c.78 §9; 1973 c.484 §7; 1977 c.870 §29; 1981 s.s. c.1 §23; 1995 c.650 §19; 1997 c.541 §60 The amendments to 305.425 by section 4, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, including amendments by section 3, chapter 313, Oregon Laws 2023, is set forth for the user's convenience.