Rule 5 Jurisdiction (In Rem)

This rule explains when the Oregon Tax Court can make decisions about property itself, even if the court does not have direct authority over every single person connected to that property. This is called "in rem" jurisdiction, which is a legal term for the court having power over the property rather than just the people involved.

The court can use this power in two main situations. First, if the case involves real estate or personal property located in Oregon, and someone has or claims a legal interest or lien on that property, the court can decide the case. This applies even if the court does not know who all the interested parties are. Second, the court can handle cases where someone wants to foreclose on property, redeem it from a claim, or settle a lien against real estate in Oregon.

In simple terms, this rule means the Tax Court can make binding decisions about property located in Oregon, even when it is hard to identify or reach every person who might have a claim to that property. This helps resolve property disputes, especially tax related ones, without requiring the court to track down every possible interested party first.