Bill > SB1556

This bill modifies the laws governing who can represent individuals and entities in the magistrate division of the Oregon Tax Court, which is a specialized court that handles tax disputes. Currently, representation in legal proceedings is generally restricted to attorneys licensed by the Oregon State Bar. However, this bill allows parties in the magistrate division to be represented by a natural person designated by the party and recognized by the court as an "authorized representative." This means that individuals can choose not only attorneys but also other professionals like certified public accountants, real estate brokers, appraisers, tax preparers, or even family members to represent them. Legal entities must designate a natural person, such as a CPA, real estate broker, or an owner or employee of the entity, as their representative. The bill also makes changes to existing laws (ORS 305.239, 305.242, 305.875, and 314.840) to reflect these new representation rules and repeals certain other statutes. These changes will apply to tax court proceedings that begin on or after January 1, 2027, and the bill itself will become effective 91 days after the legislative session ends.

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https://olis.oregonlegislature.gov/liz/2026R1/Measures/Overview/SB1556