In Oregon, the judiciary has four general levels. The County Courts, Justice Courts, Municipal Courts, and Tax Courts are the lowest level courts, focusing on cases involving specific subject matter, such as traffic violations, small claims, and misdemeanor offenses. The Tax Court hears matters involving tax issues. The Oregon Circuit Court is the trial court of general jurisdiction. The Oregon Court of Appeals acts as the intermediate appellate court. The Oregon Supreme Court is the highest court in the state.