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Committee advances bill to allow associations to seek declaratory relief in Oregon Tax Court
Summary
In a work session, the committee voted to move House Bill 2,119 A to the floor with a due‑pass recommendation; the bill would clarify standing for associations or organizations to seek declaratory relief in Oregon Tax Court when a member is adversely affected and the interest is germane to the association's purpose.
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During a work session the Senate Committee on Judiciary considered House Bill 2,119 A, which would provide standing for an association or organization to seek declaratory relief in Oregon Tax Court when a member of the association is adversely affected and the interests asserted are germane to the association's purpose.
Why it matters: Supporters said the change clarifies who may bring what kinds of tax disputes on behalf of members and does not alter exhaustion requirements for other remedies available in specific tax contexts. Committee counsel confirmed the measure does not change existing remedial steps that may be required before seeking declaratory relief.
Legislative counsel explained that while remedies and exhaustion vary by the type of tax dispute, the bill is not intended to change those preexisting obligations. The committee adopted the motion to move HB 2,119 A to the floor with a due‑pass recommendation.
Ending: Senator Thatcher moved the bill to the floor with the committee's due‑pass recommendation; committee members discussed legislative intent and monitoring of the statute's interpretation in tax court.
