Judicial Seal

Rule Amendments

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The following is a revision to Rule 56B of the Oregon Tax Court Regular Division Rules, which was adopted March 18, 1998. The Regular Division Rules were last revised September 1, 1997. The rules can be found in various publications. They can also be obtained by requesting a copy from the Oregon Tax Court, 1241 State Street, N.E., Fourth Floor, Salem, Oregon 97310 or by calling the court at 503-986-5645. The cost for the rules is $5.00.

B Exchange of Exhibits. [In all cases]To avoid confusion and delay each party shall provide opposing parties with copies of all documents that will be [introduced] offered as evidence in support of that party's case in chief. [Such documents shall be provided not later than the date set by the court (usually 30 days before trial). Documents used to rebut the opposing party's case in chief do not need to be provided to the opposing party prior to trial. The term] "[d]Documents" includes all writings, photographs, maps, and other similar materials. [including, but not limited to, returns, appraisal reports, notes, written calculations, authoritative texts, articles, and graphs. In valuation cases, each party may also submit a copy of each appraisal report to the court prior to trial (not as evidence, but as an explanation of the appraisal).] If the document is a book, journal or other published material commonly available, only that portion particularly relevant need be exchanged. Computer produced documents shall be accompanied by a written explanation of the printout formatting, disclosing underlying assumptions. In valuation cases, "documents" includes appraisal reports, field notes, work papers, and all other documents relied upon by the appraiser, whether or not such documents are to be introduced into evidence.

B(1) Exceptions. (a) Bulky or voluminous materials such as extensive catalogues, libraries or files shall be made available for inspection and selective copying; (b) Exhibits prepared for illustrative purposes do not need to be exchanged if the information contained therein has been provided to the opposing parties in other documents; and (c) Documents submitted as rebuttal evidence only do not need to be exchanged.

B(2) Time of Exchange. In valuation cases, documents relied upon by the appraiser shall be provided to the other parties not later than the date set by the court (usually 30 days before trial). All other documents shall be provided to the other parties not less than five business days prior to trial.

B(3) Sanctions. Failure to comply with this rule may result in exclusion of documents and any testimony relating thereto.
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State of Oregon Seal Created 05/07/98
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