(2) The review shall be governed by the provisions of ORS chapter 305, in so far as such provisions are applicable and not in conflict with this section.
(3) The tax court magistrate shall complete its review and determination within 20 days after its receipt of the petition for review and shall either affirm the action taken by the assessor or order a refund of the taxes paid. The decision of the tax court magistrate shall be final. No rehearing shall be had except on the tax court magistrate’s own motion; and the decision shall not be appealable under ORS 305.501. Any costs incident to the hearing shall be assessed by the tax court magistrate against the losing party. [1955 c.710 §1; 1973 c.343 §2; 1977 c.870 §38; 1995 c.650 §68]