IN THE OREGON TAX COURT
PROPOSED REVISIONS TO RULES OF THE OREGON TAX COURT
As part of its annual rules revision process, the Oregon Tax Court solicited rule revision suggestions internally and from the public through a variety of publications. After careful consideration of those suggestions, the court proposes the following revisions to the rules of the Oregon Tax Court Magistrate Division. New text is underlined in boldface and deleted text is italicized within brackets. Comments regarding these proposed revisions should be made in writing, received by October 19, 2007, and sent to Emily Potts, Law Clerk, Oregon Tax Court, Magistrate Division, 1163 State Street, Salem, Oregon 97301. These rules will become effective January 1, 2008.
RULES OF THE OREGON TAX COURT
A party to the appeal may request mediation, or the court on its own motion may assign the matter to mediation. A magistrate acting as mediator may ask the parties to submit written reports or meet outside the presence of the mediator. The court shall set the date and time of the mediation and decide whether it will be by telephone or in person. Mediations will be set as soon as possible in order to reduce the financial impacts of lengthy appeal processes. Individuals participating in mediation, whether a party or a representative, must have authority to settle all issues. Failure to appear at a scheduled mediation may cause that party to be sanctioned. No magistrate acting as a mediator shall be the trial magistrate in that same case. Statements made during mediation shall be confidential, unless a state agency is a party, in which case they may only be confidential to the extent provided by agency rules.
A [Matters Tried Anew] Presentation of Evidence. [All matters before the Magistrate Division are tried anew.] Any evidence the parties want considered must be given to the magistrate as an exhibit even though it was already presented in a prior administrative hearing. See TCR-MD 10, Exhibits, for the exchange of evidence requirements.
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