Oregon Judge of the Oregon Tax Court
The Oregon Tax Court is a statewide court with jurisdiction to hear tax appeals under state laws, including personal income tax, property tax, corporate excise tax, timber tax, local budget law, and property tax limitations. To qualify as a candidate for Tax Court Judge, a person must be a U.S. citizen who has been a member of the state bar and an attorney in the state for at least 3 years, and must live in Oregon.Term: 6 years. The position is nonpartisan.
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Robert Manicke
(N)
What qualities and experience best qualify you to serve as a Tax Court Judge?
What are the main types of cases heard in the Tax Court?
What, if any, changes would you like to see in Oregon’s Tax Court system?
Town Where You Live
Beaverton
Your Experience/Qualifications
Serving as Oregon Tax Court Judge since 2018
County
Statewide
Term
6 years
Term Expires
1/1/2031
I have been serving as Oregon's Tax Court Judge since January 1, 2018. Before that, I practiced tax law for 25 years. I focused mainly on state and local tax cases and advice. I represented businesses, individuals, nonprofits and state and local government entities.
The Tax Court hears Oregon property tax cases, Oregon income tax cases, and other cases involving taxes imposed by Oregon. Since 2023, we also hear cases involving taxes imposed by Oregon cities, counties, and other local governments.
I am constantly trying to improve access to the court. For example, in 2021, at our request, the legislature lowered the filing fee in the Oregon Tax Court Magistrate Division, from $281 to $50. I also seek to preserve the court's impartiality and expertise.
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