OR SB1556

Consolidates and reorganizes statutes governing who may represent parties before the magistrate division of the Oregon Tax Court, allowing non-attorney representatives including CPAs, real estate brokers, licensed appraisers, and tax preparers

Individual taxpayers may designate any natural person as their representative, including family members; legal entities must designate a CPA, licensed professional, or owner/officer/employee of the entity

Parties represented by non-attorneys are bound by all actions of their representative and cannot later claim proceedings were defective due to lack of attorney representation

Repeals ORS 305.245 and 305.494, moving representation rules into a new consolidated statutory section

Applies to proceedings commenced on or after January 1, 2027, and takes effect on the 91st day following adjournment of the 2026 legislative session