Rule 1. APPEALS TO THE REGULAR DIVISION; CORRESPONDENCE; FEES;

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Oregon Court Rules › Oregon Tax Court Rules - Regular Division › TCR 1

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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APPEALS TO THE REGULAR DIVISION; CORRESPONDENCE; FEES;

REPRESENTATION ..................................................................................................................... 2

A Regular Division Appeals. ...................................................................................................... 2

B Appeals from the Magistrate Division. ................................................................................... 2

C Appeals by Special Designation .............................................................................................. 3

D Correspondence Subsequent to Filing..................................................................................... 6

E Fee ........................................................................................................................................... 6

F Representation. ....................................................................................................................... 6

G Use of Declaration under Penalty of Perjury in Lieu of Affidavit; “Declaration” Defined.... 7

H Complaint Deemed Filed When Mailed or Sent by Private Express Carrier; Satisfactory

Evidence ...................................................................................................................................... 7

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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Rule 1. APPEALS TO THE REGULAR DIVISION; CORRESPONDENCE; FEES; · TCR 1 | Frix