Rule 4 Jurisdiction
Rule Text
The Tax Court, having jurisdiction of the subject matter under ORS 305.410, has jurisdiction over a party in any of the following circumstances:
A Taxes or Assessments. In any action for the collection of taxes or assessments levied, assessed, or otherwise imposed by a taxing authority of this state.
B Special Jurisdiction Statutes. In any action which may be brought under statutes or rules of this state that specifically confer grounds for personal jurisdiction over the defendant.
C Other Actions. In any action where prosecution of the action against a defendant in this state is not inconsistent with the constitution of the state or the constitution of the United States.
D Joinder of Claims in the Same Action. In any action brought in reliance upon jurisdictional grounds stated above, there cannot be joined in the same action any other claim or cause against the defendant unless grounds exist under this rule, or other rule or statute, for personal jurisdiction over the defendant as to the claim or cause to be joined.
E Defendant Defined. For purposes of this rule, “defendant” includes any party subject to the jurisdiction of the court.