---
type: "Bill"
title: "Relating to tax court fees."
description: "Modifies provisions relating to fees in tax court."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2021 Regular Session"
identifier: "HB 2178"
citation: "Oregon HB 2178 (2021 Regular Session)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 27
vote_count: 4
first_action: "2021-01-11T15:57:04+00:00"
last_action: "2021-09-25T15:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/382b643f-db7e-483a-978b-1007d6a0bee5"
source_url: "https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/HB2178"
source_hash: "63114e87bae07bf5c8a9b2aa5e67695e37d0e7a3813d5df80ada549c3339be8c"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-or"]
---

# Oregon HB 2178 (2021 Regular Session) — Relating to tax court fees.

Modifies provisions relating to fees in tax court.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2178/Introduced)
2. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2178/Enrolled)

## Votes

- Third reading. Carried by Golden. Passed. — **23–6** (pass) · upper
- Third reading. Carried by Wilde. Passed. — **59–0** (pass) · lower
- Heard and Reported Out — **46–0** (pass) · legislature
- Heard and Reported Out — **10–0** (pass) · lower

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-01-11T15:57:04+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2021-01-20T04:40:25+00:00** Referred to Judiciary with subsequent referral to Ways and Means. `referral-committee`
- **2021-02-01T23:16:00+00:00** Public Hearing held.
- **2021-01-30T00:56:00+00:00** Assigned to Subcommittee On Civil Law. `referral-committee`
- **2021-03-01T23:18:00+00:00** Returned to Full Committee.
- **2021-03-01T23:17:00+00:00** Work Session held.
- **2021-03-11T21:01:00+00:00** Work Session held.
- **2021-03-16T20:02:00+00:00** Work Session held.
- **2021-03-23T23:18:45+00:00** Recommendation: Do pass and be referred to Ways and Means by prior reference. `committee-passage-favorable`
- **2021-03-23T23:18:46+00:00** Referred to Ways and Means by prior reference. `referral-committee`
- **2021-06-02T23:50:00+00:00** Assigned to Subcommittee On General Government. `referral-committee`
- **2021-06-08T20:03:00+00:00** Returned to Full Committee.
- **2021-06-08T20:02:00+00:00** Work Session held.
- **2021-06-11T15:02:00+00:00** Work Session held.
- **2021-06-14T22:52:43+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2021-06-14T23:05:30+00:00** Second reading. `reading-2`
- **2021-06-15T19:14:20+00:00** Third reading. Carried by Wilde. Passed. `passage, reading-3`
- **2021-06-16T17:26:58+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2021-06-16T20:34:22+00:00** Referred to Ways and Means. `referral-committee`
- **2021-06-21T15:15:39+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2021-06-21T17:59:25+00:00** Second reading. `reading-2`
- **2021-06-22T17:18:30+00:00** Third reading. Carried by Golden. Passed. `passage, reading-3`
- **2021-06-24T16:39:09+00:00** Speaker signed. `passage`
- **2021-06-26T15:59:48+00:00** President signed. `passage`
- **2021-06-22T17:19:30+00:00** Vote explanation(s) filed by Heard.
- **2021-07-14T19:16:00+00:00** Governor signed. `executive-signature`
- **2021-09-25T15:00:00+00:00** Chapter 451, (2021 Laws): Effective date January 01, 2022.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/382b643f-db7e-483a-978b-1007d6a0bee5`. Confidence: reported (aggregated from official Oregon legislature records).