Confers exclusive jurisdiction on Oregon Tax Court for judicial review of questions concerning income taxes imposed by local governments] arising under local government tax laws that impose taxes on or measured by net income. Applies to petitions filed on or after effective date of Act. Takes effect on 91st day following adjournment sine die.

Statutes affected:
Introduced: 305.410
A-Engrossed: 305.275, 305.410, 305.425, 305.437, 305.447, 305.490, 305.560
Enrolled: 305.275, 305.410, 305.425, 305.437, 305.447, 305.490, 305.560