OR HB2119

Associations and organizations may now seek declaratory relief in Oregon Tax Court, notwithstanding existing restrictions in ORS 305.570(1)(b)

Standing requires at least one member of the association or organization to be adversely affected or aggrieved by the subject of the requested declaration

The interests the organization seeks to protect must be germane to the organization's purpose

The claim and relief requested must not require direct participation by the adversely affected members in the Tax Court proceedings

Passed the House on April 7, 2025 and the Senate on May 21, 2025