The opinion
SLOAN, J.,
specially concurring.
It is my concern that the opinion can be read to imply that the Oregon Tax Court is a court of inferior jurisdiction. In those situations where the legislature has granted specific power to act I am convinced that it was clearly intended that the tax court would have every power that formerly was exercised by the circuit courts. I do agree, however, that until the legislature says so specifically that this does not now include the power to issue a writ of mandamus.