RULES OF THE OREGON TAX COURT
A. Filing Complaint; Fee.
To begin an appeal to the Magistrate Division, a party must deliver or mail to the court all of the following:
(1) A written complaint on the form provided by the court, or in similar format; and
(2) [The correct filing fee, either:
(a) $10 for each Small Claims procedure elected; or
(b)] A filing fee of $25 for each complaint filed[ as to all other cases].
Where the taxpayer is the appealing party, the taxpayer does not need to mail a copy of the complaint to the defendant. In those cases, the court shall serve [certified] copies of the complaint upon the defendant. However, if the appealing party is not the taxpayer, the appealing party must serve by certified mail a copy of the complaint upon the taxpayer within the period for filing an appeal and file an affidavit with the court attesting to the service within a reasonable time.
(4) Other Authorized Representatives. The following persons are authorized to represent a named party, subject to the right of the court to revoke authority:
(a) A trustee of a trust;
(b) A personal representative of a decedent's estate;
(c) A designated representative of a nonprofit organization or an organization exempt from taxation;
(d) A spouse, child, or parent; or
(e) A person with power of attorney from the party being represented.
A signed Authorization to Represent form must be submitted to the court.
A taxpayer may elect the Small Claims procedure for appeals if the requirements are met for a Small Claims case. The election may be made in the complaint or by separate petition. The decision of the magistrate in a Small Claims case is final and may not be appealed.
ORS 305.514 lists the types of cases qualifying for the Small Claims procedure. Generally, the following types of cases qualify:
(1) Income. Income tax cases where the amount in controversy does not exceed $5,000.
(2) Property. Property tax cases where the only issue is the value of the property and the assessed value appealed does not exceed $250,000.]
Reserved for Expansion
CASE MANAGEMENT CONFERENCE;
A. Case Management Conference.
(1) A case management conference is a process where a magistrate talks with the parties about their dispute. The purposes of the conference, among others, are to consider the issues and areas of agreement or disagreement, and to determine whether trial or mediation may be appropriate. A schedule for other proceedings on the case may be established.
(2) In cases involving principal or secondary industrial property or centrally assessed property, both sides should be prepared to discuss the reporting requirements of ORS 311.814 and to discuss participation by or notification of affected government entities.
Proceedings before the magistrate are not formally recorded by the court, either electronically or stenographically, as set out in ORS 305.430. If the magistrate decides to record proceedings, the recording is part of the magistrate's confidential work product and is not available for the use of either party.
[Except in small claims proceedings pursuant to ORS 305.514(2), a]Any party may record proceedings. If a party decides to record proceedings, either stenographically or electronically, that party shall give notice to the magistrate and, upon the magistrate's request, provide a copy of the recording to the magistrate.
APPEALS OF DECISION
A. Appealable Acts.
[Except for Small Claims procedures, d]Decisions of magistrates may be appealed to the Regular Division of the Tax Court. Appeal may only be taken from a decision. An order is not appealable.
SEGREGATION AND PROTECTION
OF PERSONAL INFORMATION
The Magistrate Division shall follow TCR 35. (1)
1. This rule is new in its entirety. The standard boldface, underlined text format used to illustrate added text has been changed to underlined text only in order to reflect the portions of the rule that will appear in boldface text in the final version.
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