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.
A Answer or Motion to Dismiss. The defendant shall respond to the complaint by answer or motion within 30 days from the date the complaint was served on the defendant. The response, usually titled Answer or Motion to Dismiss, must be signed by (1) the named party if the named party is an individual, or (2) one of its authorized representatives. The response shall be filed by delivering or mailing the signed original to the Magistrate Division and mailing a copy to the plaintiff, or, if the plaintiff has an authorized representative, the copy shall be mailed to that representative.
B Contents of Answer or Motion to Dismiss. The response shall contain the names of the parties, the case number, and a brief response to the claims raised in the complaint. [The responsive pleading shall be liberally construed with a view of attaining substantial justice between the parties.]A claim stating that plaintiff failed to timely file an appeal must be made in defendant's first filed pleading, e.g. Motion to Dismiss or Answer.
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C Exchange of Exhibits; Sanctions. The early exchange of information is encouraged.
Each party shall provide the court and the other parties with copies of all exhibits to be introduced into evidence in support of that party's case. Unless otherwise set by the court, a[A]ll exhibits must be either postmarked at least 14 days before the trial date or physically received at least 10 days before the trial date. The 10th day ends at 5:00 p.m. local time of the recipient. In the event that the 10th day falls on a holiday or weekend, the next business day following the holiday or weekend will be considered the 10th day. A magistrate may exclude any evidence received after that time, sanction any party who withholds information, or use any other measure the magistrate considers appropriate.
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