The position has been held since January, 2018 by Judge Robert T. Manicke, who was appointed by Governor Kate Brown.

Typically, the magistrate is a practicing attorney who is appointed by the court as a judicial officer to hear cases informally.

If mediation is unsuccessful, the magistrate will consider the words and evidence of both parties and render a written decision.

Cases that were referred from the Magistrate division will be started again from the beginning, so the judge can get a fresh look at the evidence.

A common type of case brought to the Tax Court is a dispute related to property valuation.