Rule 85. RESERVED (ORCP NOT ADOPTED)
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RESERVED (ORCP NOT ADOPTED) .................................................................. 106
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PREFACE
The Oregon Tax Court consists of two divisions: the Regular Division and the Magistrate
Division. Appeals from decisions of the Magistrate Division are to the Regular Division.
Regular Division trials are de novo and are conducted without a jury. Although proceedings in
the Magistrate Division are informal, proceedings in the Regular Division are formal because
they must “conform, as far as practical to the rules of equity practice and procedure in this state.”
ORS 305.425.
The Oregon Rules of Civil Procedure (ORCP) are not applicable to the Tax Court (see
ORCP 1), but the court intends these rules to conform as far as practical to the Oregon Rules of
Civil Procedure. See ORS 305.425(3). To the extent that the wording of a TCR is the same as
that of an ORCP, cases interpreting the ORCP may be looked to as authority for interpreting the
TCR. For purposes of reference, the Tax Court has not adopted: ORCP 1, 3, 31, 35, 44, 50, 56,
57, 58, 59, 60, 61, 62, 63, 64, 65, 73, 79, 80 to 85. Please note that, of the ORCP adopted by
the court, some have been adopted only in part. In addition, the Uniform Trial Court Rules
(UTCR) do not apply to the Tax Court (see UTCR 1.010), but many TCR reflect provisions of
the UTCR or incorporate UTCR provisions by express reference. The TCR also seek to
conform where practical to certain statutes governing circuit courts that do not apply to the Tax
Court (see, e.g., ORS chapter 18).
All of the rules should be cited as “Tax Court Rule” (TCR). The TCR should be cited
by rule, section, subsection, paragraph, and subparagraph. For example, Rule 7, section D,
subsection (3), paragraph (a), subparagraph (i), would be cited as TCR 7 D(3)(a)(i). An attempt
has been made to correlate TCR numbers with ORCP numbers.
do not apply to the Tax
Court (see, e.g., ORS chapter 18).
All of the rules should be cited as “Tax Court Rule” (TCR). The TCR should be cited
by rule, section, subsection, paragraph, and subparagraph. For example, Rule 7, section D,
subsection (3), paragraph (a), subparagraph (i), would be cited as TCR 7 D(3)(a)(i). An attempt
has been made to correlate TCR numbers with ORCP numbers.
The court undertakes an annual rule revision process in the fall, seeking input from court
users and other stakeholders. Out-of-cycle changes to the TCR are sometimes necessary to respond
to statutory changes, Chief Justice Orders, and other exigent circumstances. Non-substantive
corrections of typographical errors, grammatical errors, inaccurate citations, and inaccurate website
addresses may be made by the court at any time. The court will promptly notify individuals on the
court’s stakeholder list and the Oregon Society of CPAs (OSCPA) of out-of-cycle changes to the
Tax Court Rules. Tax Court participants should regularly check the Tax Court Rules page to
ensure citation to the latest version of the Tax Court Rules. Suggestions for improvements in the
rules are welcome at any time.
Preface amended Sept 24, 2023; Jan 2, 2024; Jan 2, 2025, Jan 1, 2026.
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RULES OF THE OREGON TAX COURT
REGULAR DIVISION
RULE 1
APPEALS TO THE REGULAR DIVISION; CORRESPONDENCE; FEES;
REPRESENTATION
A Regular Division Appeals. Appeals to the Regular Division are either:
A(1) From a decision of the Magistrate Division; or
A(2) From the grant or denial of a motion for a protective order of the Magistrate Division
as provided by ORS 305.430(4); or
A(3) By special designation as provided by ORS 305.501(1) and TCR 1 C.
Note: Certain actions may originate in the Regular Division; see other example actions in TCR 7 A.
See also TCR 4 (providing the circumstances of the court’s jurisdiction over a party).
B Appeals from the Magistrate Division.
a motion for a protective order of the Magistrate Division
as provided by ORS 305.430(4); or
A(3) By special designation as provided by ORS 305.501(1) and TCR 1 C.
Note: Certain actions may originate in the Regular Division; see other example actions in TCR 7 A.
See also TCR 4 (providing the circumstances of the court’s jurisdiction over a party).
B Appeals from the Magistrate Division.
B(1) Appeals from a Decision of the Magistrate Division. Upon receipt of a complaint
accompanied by a fee as provided in TCR 1 E, the tax court clerk will file the complaint in the
Regular Division. A copy of the magistrate’s written decision and any dispositive order is to be
included with the complaint.
B(2) Appeals from the Grant or Denial of a Motion for a Protective Order. The grant
or denial of a motion for a protective order by a magistrate of the Tax Court may be appealed to the
Regular Division of the Tax Court by written petition. See TCR-MD 19 B. The protective order
petition must be accompanied by a fee as provided in TCR 1 E.
B(2)(a) The protective order petition must be filed with the Regular Division of the Tax
Court within 60 days of the grant or denial of the motion for a protective order. A copy of the
protective order petition must be sent to the Magistrate Division. Once a protective order petition is
filed, proceedings in the Magistrate Division will be suspended until the Regular Division issues its
order.
B(2)(a)(i) Petitioner must serve each of the parties in the manner provided in TCR 9.
B(2)(a)(ii) In property tax cases, petitioner must also serve the Department of Revenue in
the manner provided in TCR 9.
B(2)(b) An opposing party must respond to the protective order petition within 20 days
from the date of service of the petition.
B(2)(c) The court may require oral argument before issuing an order on the protective order
petition.
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s in the manner provided in TCR 9.
B(2)(a)(ii) In property tax cases, petitioner must also serve the Department of Revenue in
the manner provided in TCR 9.
B(2)(b) An opposing party must respond to the protective order petition within 20 days
from the date of service of the petition.
B(2)(c) The court may require oral argument before issuing an order on the protective order
petition.
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B(2)(d) The court will issue an order either granting or denying the protective order petition
within 90 days from the filing of the petition, unless the tax court determines in its discretion that it
requires additional time. ORS 305.430.
B(2)(e) Upon an order on the protective order petition from which no appeal is taken, or
upon remand from the Supreme Court, the case will be returned to the Magistrate Division for
further determination.
C Appeals by Special Designation. Appeals are specially designated for hearing in the
Regular Division by two methods: (1) by rule, and (2) by court order.
C(1) Special Designation by Rule. Based on statutory language or direction, the following
appeals must be filed directly with the Regular Division:
C(1)(a) Petitions or complaints for declaratory judgment under ORS chapter 28, including
review of declaratory rulings of the Department of Revenue issued under ORS 305.105.
C(1)(b) Petitions for writ of mandamus and writ of review under ORS chapter 34.
C(1)(c) Petitions to determine effect of constitutional limits on property taxes. See ORS
305.583, ORS 305.585 and ORS 305.589.
C(1)(d) Local budget law complaints. ORS 294.461.
aratory judgment under ORS chapter 28, including
review of declaratory rulings of the Department of Revenue issued under ORS 305.105.
C(1)(b) Petitions for writ of mandamus and writ of review under ORS chapter 34.
C(1)(c) Petitions to determine effect of constitutional limits on property taxes. See ORS
305.583, ORS 305.585 and ORS 305.589.
C(1)(d) Local budget law complaints. ORS 294.461.
C(1)(e) Appeals involving local taxes described in ORS 305.410(4)(a), to the extent not
specially designated under TCR 1 C(1)(a) or (b). Note: Taxes described in ORS 305.410(4)(a) are
taxes imposed by a local government, other than taxes on, measured by, or reported on the same
return as net income. See ORS 314.410(4) for explanation. Appeals involving local income taxes,
or taxes or fees reported on a local income tax return, must be filed in the Magistrate Division. See
Oregon Laws 2024, chapter 52 (amending ORS 304.410(4), ORS 34.030(2), and ORS 34.120(2)).
C(2) Special Designation by Court Order. Upon the written petition of a party or on the
court’s own motion, an appeal pending in the Magistrate Division may be specially designated by
court order for hearing in the Regular Division. ORS 305.501(1). A separate petition must be filed
for each appeal a party wants considered for special designation. When a case has been specially
designated, no additional fee is required. The court will transfer the file to the Regular Division
where a new case number will be assigned.
C(2)(a) A petition for special designation must be filed by submitting a copy of the petition
to the Regular Division and filing the petition in the pending Magistrate Division appeal. Once a
petition is filed, proceedings in the Magistrate Division will be suspended until the Regular
Division issues its order. A party filing a petition for special designation is subject to the rules
regarding legal representation in Regular Division cases found in TCR 1 F.
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g a copy of the petition
to the Regular Division and filing the petition in the pending Magistrate Division appeal. Once a
petition is filed, proceedings in the Magistrate Division will be suspended until the Regular
Division issues its order. A party filing a petition for special designation is subject to the rules
regarding legal representation in Regular Division cases found in TCR 1 F.
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C(2)(b) Service Requirements for Petitions of Special Designation and Responses.
Petitions for Special Designation must be served on the parties prescribed in this subsection.
Except as otherwise provided in this rule service must be in the manner provided in TCR 9.
C(2)(b)(i) For purposes of this rule, petitions for special designation must be served on the
Department of Revenue by mailing a copy of the petition via certified or registered mail to the
office of the Director of the Department of Revenue. Petitions for special designation must be
served on a county assessor by mailing a copy of the petition via certified or registered mail to the
office of the county assessor for the relevant county. Petitions for special designation must be
served on the Portland Revenue Division by mailing a copy of the petition via certified or
registered mail to the office of the Director of the Portland Revenue Division. No other means of
service will be effective, unless otherwise authorized by the Department of Revenue or the county
assessor or the Portland Revenue Division.
C(2)(b)(ii) In property tax cases where the petitioner is taxpayer and a county or county
assessor is a defendant, petitioner must serve the petition for special designation on both county
counsel for the relevant county and the Department of Revenue.
C(2)(b)(iii) In property tax cases where the petitioner is taxpayer and the Department of
Revenue is a defendant but no county or county assessor is a defendant, petitioner must serve the
petition on the Department of Revenue.
unty
assessor is a defendant, petitioner must serve the petition for special designation on both county
counsel for the relevant county and the Department of Revenue.
C(2)(b)(iii) In property tax cases where the petitioner is taxpayer and the Department of
Revenue is a defendant but no county or county assessor is a defendant, petitioner must serve the
petition on the Department of Revenue.
C(2)(b)(iv) In property tax cases where the petitioner is a county or county assessor,
petitioner must, through county counsel, serve the petition on taxpayer and on the Department of
Revenue.
C(2)(b)(v) In property tax cases where petitioner is the Department of Revenue, petitioner
must serve the petition on taxpayer and, if a county or county assessor is a party to the case in the
Magistrate Division, on the county assessor for the relevant county.
C(2)(b)(vi) In all cases other than cases involving property tax, if taxpayer is the petitioner,
petitioner must serve the petition on the Department of Revenue or on the Portland Revenue
Division in a case involving any local income tax administered by the Portland Revenue Division.
If petitioner is the Department of Revenue or the Portland Revenue Division, petitioner must serve
the petition on taxpayer.
C(2)(c) An opposing party must respond to the petition within 20 days from the date of
service of the petition. The response of the opposing party must be filed by submitting a copy of
the response to the Regular Division and electronically filing the response in the pending
Magistrate Division appeal. The response must be served on all parties to the Magistrate Division
Case. If the Department of Revenue is not a party to the Magistrate Division case but would, by
virtue of ORS 305.501(1), become a party in the Regular Division if the petition were to be
granted, any response must also be served on the Oregon Attorney General. A response to a
petition for special designation must be served in the manner provided in TCR 9.
l parties to the Magistrate Division
Case. If the Department of Revenue is not a party to the Magistrate Division case but would, by
virtue of ORS 305.501(1), become a party in the Regular Division if the petition were to be
granted, any response must also be served on the Oregon Attorney General. A response to a
petition for special designation must be served in the manner provided in TCR 9.
C(2)(d) The court will issue an order either granting or denying the petition within 30 days
of filing the petition.
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C(2)(e) Unless the court specifies otherwise, if the petition for special designation is
granted, the time for filing any responsive pleading that was suspended while the petition was
pending shall be 30 days after entry of the order granting the petition. The court will hold a case
management conference to discuss procedural matters, including the intervention of other parties.
C(2)(f) If the petition for special designation is denied, proceedings in the Magistrate
Division will resume at the point where the proceedings were suspended.
C(3) Special Designation Petition.
C(3)(a) Except upon agreement by all parties, a petition may not be filed:
C(3)(a)(i) In a case where a mediation is pending; or
C(3)(a)(ii) Within 60 days of a scheduled trial.
C(3)(b) The petition must include one or more of the following statements:
C(3)(b)(i) A statement that a mediation is not pending.
C(3)(b)(ii) A statement that a trial is not scheduled in the Magistrate Division within 60
days of the petition’s filing date.
C(3)(c) The absence of such statement(s) may be the basis for immediate denial of the
petition.
C(4) Substitution of the Department of Revenue as a Party in Property Tax Cases.
of the following statements:
C(3)(b)(i) A statement that a mediation is not pending.
C(3)(b)(ii) A statement that a trial is not scheduled in the Magistrate Division within 60
days of the petition’s filing date.
C(3)(c) The absence of such statement(s) may be the basis for immediate denial of the
petition.
C(4) Substitution of the Department of Revenue as a Party in Property Tax Cases.
C(4)(a)(i) When a property tax case involving a county or county assessor has been
specially designated, the Department of Revenue will automatically be substituted for the county or
county assessor as a party to the case. See ORS 305.501. This substitution will be reflected in the
caption of the order of the court granting special designation. The court will serve a copy of any
such order on the Attorney General and on the parties to the Magistrate Division case.
C(4)(a)(ii) If a county or county assessor wishes to remain a party to a case governed by
TCR 1 C(4)(a)(i), the county or county assessor must file a Motion to Intervene. A motion to
intervene under this rule may be filed simultaneously with a petition for special designation or at
any time after the filing of the petition. A motion to intervene by a county or county assessor under
this rule will be granted as of right unless opposed by the Department of Revenue.
C(5) Prepayment in Certain Specially Designated Cases. If the court grants a petition for
special designation in a case involving a deficiency of taxes imposed upon or measured by net
income, the tax assessed and all penalties and interest due, must be paid to the Department of
Revenue within the time specified by the court. See ORS 305.419.
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D Correspondence Subsequent to Filing. If the document was submitted for filing by
means other than electronic filing, the tax court clerk will notify the parties of the filing date1 and
the case number assigned. Otherwise, the parties will be informed as specified in TCR 9.
interest due, must be paid to the Department of
Revenue within the time specified by the court. See ORS 305.419.
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D Correspondence Subsequent to Filing. If the document was submitted for filing by
means other than electronic filing, the tax court clerk will notify the parties of the filing date1 and
the case number assigned. Otherwise, the parties will be informed as specified in TCR 9.
The case number must be placed on all subsequent documents filed in the case and on all
correspondence concerning it. All subsequent correspondence addressed to the court by any party
should indicate that copies have been mailed or delivered to the attorney for the adverse party, or
if the party appears in propria persona only, then to the party. Except when correspondence is
hand delivered to the court, where possible the same method of mail or delivery used for
corresponding with the court should also be used for mailing or delivery to the adverse party or
to attorneys for the adverse party.
E Fee. Unless exempt by law, the plaintiff must pay a fee as provided by ORS 305.490
and ORS 21.135. That fee must be tendered at the time of the filing of the complaint or petition.
The current fee is $281.2 The plaintiff may, by application, request the court to consider deferral
or waiver of the fee, as provided under ORS 21.685. The plaintiff must make such application to
the court at the time of filing the complaint.
F Representation.
a fee as provided by ORS 305.490
and ORS 21.135. That fee must be tendered at the time of the filing of the complaint or petition.
The current fee is $281.2 The plaintiff may, by application, request the court to consider deferral
or waiver of the fee, as provided under ORS 21.685. The plaintiff must make such application to
the court at the time of filing the complaint.
F Representation.
F(1) Generally. Pursuant to ORS 9.320, the parties to any proceeding in the Regular
Division must either appear in person or be represented by an active member of the Oregon State
Bar. Entities including, but not limited to, corporations, partnerships, limited liability companies,
and unincorporated associations, must appear through an attorney unless a specific statutory
exception applies. A limited liability company or other entity that is designated as an entity
separate from its owner for purposes of all taxes at issue in the case will be disregarded as an entity
separate from its owner for purposes of the representation requirement. See, e.g., ORS 63.810. A
person appearing in the capacity of a tax matters partner under ORS 305.242(2) or as a shareholder
representing an S corporation under ORS 305.494 must appear through an attorney in any
proceeding in the Regular Division unless a specific statutory exception applies. For purposes of
this subsection, “any proceeding in the Regular Division” includes filing a petition for special
designation, but does not include filing a response to a petition for special designation. A response
to a petition for special designation may be filed by a representative who has appeared in the
Magistrate Division proceedings.
F(2) Representing a Partnership or an S Corporation: Income Tax Matters.
subsection, “any proceeding in the Regular Division” includes filing a petition for special
designation, but does not include filing a response to a petition for special designation. A response
to a petition for special designation may be filed by a representative who has appeared in the
Magistrate Division proceedings.
F(2) Representing a Partnership or an S Corporation: Income Tax Matters.
F(2)(a) Partnership. Pursuant to ORS 305.242, with respect to only those matters
involving taxes on or measured by net income, partners in a partnership may be represented by the
designated tax matters partner. OAR 150-305-0180 and OAR 150-305-0182 contain the rules the
court will follow as to the form of designation. A designation must be filed with the complaint or
initial pleading.
1 Conventional filings (see TCR 9) that are manifestly intended to be filed in a specific suit are date- stamped
and filed when actually received by the tax court clerk. However, when the limitation of time for filing is pertinent, a
complaint will be “deemed” filed as provided in ORS 305.418.
2 The Oregon Legislature may modify fees between publication dates of the Tax Court Rules. Interested
persons should go to the website of the Oregon Tax Court (https://www.courts.oregon.gov/courts/tax) to confirm the
current amount for fees.
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F(2)(b) S Corporations. Pursuant to ORS 305.494, an S corporation (as defined in section
1361 of the Internal Revenue Code as amended and in effect on December 31, 2023) and
shareholders in an S corporation may be represented by a shareholder in the same manner as if the
S corporation were a partnership and the shareholder were a partner. Therefore, with respect to
only those matters involving taxes on or measured by net income, a representative shareholder may
be designated by the corporation and other shareholders. OAR 150-305-0170 contains the rules the
court will follow as to the form of designation. A designation must be filed with the complaint or
initial pleading.
n were a partnership and the shareholder were a partner. Therefore, with respect to
only those matters involving taxes on or measured by net income, a representative shareholder may
be designated by the corporation and other shareholders. OAR 150-305-0170 contains the rules the
court will follow as to the form of designation. A designation must be filed with the complaint or
initial pleading.
F(3) Representing an S Corporation or Other Entities: Property and Other Tax
Matters. In cases relating to property taxes and matters other than those related to a tax on or
measured by net income, representation of an S corporation, partnership, limited liability company
or other entity must be by a licensed attorney pursuant to the provisions of ORS 9.320.
G Use of Declaration under Penalty of Perjury in Lieu of Affidavit; “Declaration”
Defined. A declaration under penalty of perjury, or an unsworn declaration under ORS 194.800
to 194.835, if the declarant is physically outside the boundaries of the United States, may be
used in lieu of any affidavit required or allowed by these rules. A declaration under penalty of
perjury may be made without notice to adverse parties, must be signed by the declarant and must
include the following sentence in prominent letters immediately above the signature of the
declarant: “I hereby declare that the above statement is true to the best of my knowledge and
belief, and that I understand it is made for use as evidence in court and is subject to penalty for
perjury.” As used in these rules, “declaration” means a declaration under penalty of perjury.
H Complaint Deemed Filed When Mailed or Sent by Private Express Carrier;
Satisfactory Evidence.
H(1) Under ORS 305.418(2)(a), when the court receives a complaint, the court will deem
the complaint “filed” on the following date:
it is made for use as evidence in court and is subject to penalty for
perjury.” As used in these rules, “declaration” means a declaration under penalty of perjury.
H Complaint Deemed Filed When Mailed or Sent by Private Express Carrier;
Satisfactory Evidence.
H(1) Under ORS 305.418(2)(a), when the court receives a complaint, the court will deem
the complaint “filed” on the following date:
H(1)(a) If the plaintiff deposits the complaint in the United States mail and the United
States Postal Service (USPS) affixes a post-office cancellation mark on the envelope, the court will
deem the complaint filed on the date of the post-office cancellation mark.
H(1)(b) If the plaintiff deposits the complaint in the United States mail and the plaintiff
provides the court satisfactory evidence from the USPS of the date of mailing, the court will deem
the complaint filed on the date of mailing.
H(1)(c) If the plaintiff dispatches the complaint via a private express carrier and the
plaintiff provides the court satisfactory evidence from the private express carrier of the date of
dispatch, the court will deem the complaint filed on the date of dispatch.
H(2) Under ORS 305.418(2)(b), when the court does not receive a complaint that the
plaintiff claims to have filed, the court will deem the complaint “filed” on the date of mailing or
dispatch if the plaintiff does all of the following:
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H(2)(a) Provides the court satisfactory evidence that the complaint was mailed or
dispatched to the court’s correct address. A receipt for USPS registered mail, USPS certified mail,
or for a similar service from a private express carrier generally is satisfactory evidence that the
complaint was sent to the address listed on the receipt.
H(2)(b) Provides the court satisfactory evidence of the date of mailing or dispatch; and
H(2)(c) Files a duplicate complaint within 90 days after the date the plaintiff claims to have
mailed or dispatched the original complaint.
mail,
or for a similar service from a private express carrier generally is satisfactory evidence that the
complaint was sent to the address listed on the receipt.
H(2)(b) Provides the court satisfactory evidence of the date of mailing or dispatch; and
H(2)(c) Files a duplicate complaint within 90 days after the date the plaintiff claims to have
mailed or dispatched the original complaint.
For purposes of TCR 1, “satisfactory evidence” of the date of mailing or dispatch may
include, but is not limited to, USPS or private express carrier receipts, shipment notifications,
tracking history, or other documentary evidence from the USPS or the private express carrier. The
court will deem the date of filing to be the date on which the evidence shows the sender took all
steps needed to send the complaint by USPS or the private express carrier.
TCR amended June 6, 2024; Jan 2, 2025, Jan 1, 2026.
RULE 2
FORM OF ACTION
One Form of Action. There will be one form of action known as a civil action. All
procedural distinctions between actions at law and suits in equity are hereby abolished, except
for those distinctions specifically provided for by these rules, by statute, or by the constitution of
this state.
RULE 3
MEDIA COVERAGE OF COURT PROCEEDINGS
The judge of the Tax Court will, to the extent applicable in this court, apply UTCR 3.180.
RULE 4
JURISDICTION
The Tax Court, having jurisdiction of the subject matter under ORS 305.410, has
jurisdiction over a party in any of the following circumstances:
A Taxes or Assessments. In any action for the collection of taxes or assessments levied,
assessed, or otherwise imposed by a taxing authority of this state.
B Special Jurisdiction Statutes. In any action which may be brought under statutes or rules of
this state that specifically confer grounds for personal jurisdiction over the defendant.
over a party in any of the following circumstances:
A Taxes or Assessments. In any action for the collection of taxes or assessments levied,
assessed, or otherwise imposed by a taxing authority of this state.
B Special Jurisdiction Statutes. In any action which may be brought under statutes or rules of
this state that specifically confer grounds for personal jurisdiction over the defendant.
C Other Actions. In any action where prosecution of the action against a defendant in this state is
not inconsistent with the constitution of the state or the constitution of the United States.
D Joinder of Claims in the Same Action. In any action brought in reliance upon jurisdictional
grounds stated above, there cannot be joined in the same action any other claim or cause against the
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defendant unless grounds exist under this rule, or other rule or statute, for personal jurisdiction over the
defendant as to the claim or cause to be joined.
E Defendant Defined. For purposes of this rule, “defendant” includes any party subject to the
jurisdiction of the court.
RULE 5
JURISDICTION (IN REM)
This court, having jurisdiction of the subject matter, may exercise jurisdiction in rem on
the grounds stated in this section:
A Property in this State. When the subject of the action is real or personal property in this
state and the party has, or claims a lien or interest, actual or contingent, therein, or the relief
demanded consists wholly or partially in excluding the party from any interest or lien therein. This
section also will apply when any such party is unknown.
B Certain Actions. When the action is to foreclose, redeem from, or satisfy a claim or lien
upon real property within this state.
RULE 6
PERSONAL JURISDICTION WITHOUT SERVICE OF SUMMONS
st, actual or contingent, therein, or the relief
demanded consists wholly or partially in excluding the party from any interest or lien therein. This
section also will apply when any such party is unknown.
B Certain Actions. When the action is to foreclose, redeem from, or satisfy a claim or lien
upon real property within this state.
RULE 6
PERSONAL JURISDICTION WITHOUT SERVICE OF SUMMONS
If this court has jurisdiction of the subject matter, it may, without a summons having been
served upon a party, exercise jurisdiction over a party with respect to: (a) any counterclaim
asserted against that party in an action which the party has commenced in this state and (b) any
party who appears in the action and waives the defense of lack of jurisdiction over the person,
any defect in the summons or process, or the service of either as provided in TCR 21 G. Where
jurisdiction is exercised under TCR 5, a defendant may appear in an action and defend on the
merits, without being subject to personal jurisdiction by virtue of this rule.
RULE 7
SERVICE OF COMPLAINTS; SUMMONS GENERALLY
A Service of Initial Pleadings; Service Generally and in Particular Actions; When
Summons Required; Petitions for Determinations of Constitutional Limit on Property Taxes;
Definitions.
A(1) Service by the Court in Certain Circumstances; Opt-In Email Service on
Government Defendants. Where the taxpayer is the plaintiff and the defendant is the Oregon
Department of Revenue, an Oregon county assessor, the Portland Revenue Division, or another
Oregon state or local government entity, except as provided in A(6) of this rule (local non-income
tax cases):
A(1)(a) The taxpayer does not need to serve a copy of the complaint or a summons on the
defendant. The court will serve the complaint on the defendant and will send the other party or
parties a copy of the court’s transmittal letter. See ORS 305.560(1), 305.620(8).
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another
Oregon state or local government entity, except as provided in A(6) of this rule (local non-income
tax cases):
A(1)(a) The taxpayer does not need to serve a copy of the complaint or a summons on the
defendant. The court will serve the complaint on the defendant and will send the other party or
parties a copy of the court’s transmittal letter. See ORS 305.560(1), 305.620(8).
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A(1)(b) Unless the defendant has opted into electronic service as described in section
A(1)(c), the court will serve the complaint by U.S. Mail to the defendant’s official mailing address.
The court will request a date-stamped copy of the transmittal letter by return mail. The date of
service is the third day after the date of transmission as shown on the transmittal letter, regardless
of whether the recipient confirms receipt.
A(1)(c) If the defendant has consented in writing to the court’s electronic service process
set out by Presiding Judge Order (PJO) 25-007, the court will serve the complaint by email to the
email address designated by the defendant. The court will request a reply email confirming receipt.
For the purpose of this rule, the date of service of a complaint served by the court is the third day
after the date of transmission, regardless of whether the recipient confirms receipt. If the court
receives notice that the email was not actually delivered to the designated email address, service of
the complaint shall not be deemed complete until the third day after the complaint is retransmitted
by email or served by another means permitted by TCR 7.
served by the court is the third day
after the date of transmission, regardless of whether the recipient confirms receipt. If the court
receives notice that the email was not actually delivered to the designated email address, service of
the complaint shall not be deemed complete until the third day after the complaint is retransmitted
by email or served by another means permitted by TCR 7.
A(2) Plaintiff To Serve Other Defendants. If the plaintiff names a defendant other than,
or in addition to, the Oregon Department of Revenue, an Oregon county assessor, the Portland
Revenue Division, or another Oregon state or local government entity, the plaintiff must serve a
copy of the complaint and a summons, prepared under TCR 7 C, on that defendant. The plaintiff
must serve the complaint and the summons by a method permitted under TCR 7 D. The plaintiff
must provide proof of service of the complaint and summons in accordance with TCR 7 F.
A(3) Petitions for Determination of Constitutional Limit on Property Taxes. The use of
a summons is not required for petitions to the Regular Division of the Tax Court for determinations
under Article XI, section 11(b) or 11(d). See ORS 305.583(3)(a); ORS 305.585(2). In such cases,
the date of service for purposes of these rules will be the date of the court’s transmittal letter
accompanying the copy of the petition sent to the government unit. For petitions under ORS
305.589, “service” is by publication of notice and the date of service is the 10th day after
completion of publication. In all cases, the respondent must appear or defend within 30 days of the
date of service.
A(4) Service Requirements for Petitions for Writ of Mandamus. Pursuant to ORS
34.130, a writ of mandamus must be served in accordance with the requirements of ORCP 9 B.
A(5) Service Requirements for Local Budget Law Complaints. The court will serve
local budget law complaints in the manner prescribed by ORS 294.461.
respondent must appear or defend within 30 days of the
date of service.
A(4) Service Requirements for Petitions for Writ of Mandamus. Pursuant to ORS
34.130, a writ of mandamus must be served in accordance with the requirements of ORCP 9 B.
A(5) Service Requirements for Local Budget Law Complaints. The court will serve
local budget law complaints in the manner prescribed by ORS 294.461.
A(6) Service Requirement in Local Non-Income Tax Cases. The court will not serve a
complaint or other initiating document involving a local non-income tax described in ORS
305.410(4) (as amended by Or Laws 2024, § 36). See ORS 305.560(1)(b). The party initiating the
action is responsible for service and proof of service in compliance with TCR 7 D and 7 F,
including any summons.
A(7) Service Requirements in Declaratory Judgment Actions. The provisions of TCR 7
A(1) to A(6) apply to complaints in declaratory judgment actions.
11
A(8) Definitions. In all cases where a summons is required, the following definitions will
apply:
A(8)(a) “Plaintiff” will include any party issuing summons.
A(8)(b) “Defendant” will include any party upon whom service of summons is sought.
A(8)(c) “True copy” of a summons and complaint means an exact and complete copy of the
original summons and complaint.
B Issuance of Summons. Any time after an action is commenced, plaintiff or plaintiff’s
attorney may issue as many original summonses as either may elect and deliver such summonses to
a person authorized to serve summonses under section E of this rule. A summons is issued when
subscribed by plaintiff or an active member of the Oregon State Bar.
C Contents of Summons. The summons must contain:
C(1) Title. The title of the cause, including the name of this court, the type of tax involved
and the names of the parties to the action.
C(2) Direction to Defendant.
mmonses to
a person authorized to serve summonses under section E of this rule. A summons is issued when
subscribed by plaintiff or an active member of the Oregon State Bar.
C Contents of Summons. The summons must contain:
C(1) Title. The title of the cause, including the name of this court, the type of tax involved
and the names of the parties to the action.
C(2) Direction to Defendant.
C(2)(a) A direction to the defendant requiring defendant to appear and defend within the
time required by paragraph (b) of this subsection and a notification to defendant that in case of
failure to do so, the plaintiff will apply to the court for the relief demanded in the complaint.
C(2)(b) If the summons is served by any manner other than publication, the defendant
must appear and defend within 30 days from the date of service. If the summons is served by
publication pursuant to TCR 7D(5), the defendant must appear and defend within 30 days from
the date stated in the summons. The date so stated in the summons will be the date of the first
publication.
C(3) Subscription; Post Office Address. A subscription by the plaintiff or by an
active member of the Oregon State Bar, with the addition of the post office address at which
papers in the action may be served by mail.
C(4) Notice to Party Served.
C(4)(a) In General. All summons, other than a summons referred to in paragraph (b) or
(c) of this subsection, must contain a notice printed in type size equal to at least 8-point type
which may be substantially in the following form:
12
NOTICE TO DEFENDANT: READ THESE PAPERS CAREFULLY!
You must “appear” in this case or the other side will win automatically. To
“appear” you must file with the court a legal document called a “motion” or
“answer.” The “motion” or “answer” must be given to the tax court clerk within
30 days. It must be in proper form and have proof of service on the plaintiff’s
attorney or, if the plaintiff does not have an attorney, proof of service on the
plaintiff.
“appear” in this case or the other side will win automatically. To
“appear” you must file with the court a legal document called a “motion” or
“answer.” The “motion” or “answer” must be given to the tax court clerk within
30 days. It must be in proper form and have proof of service on the plaintiff’s
attorney or, if the plaintiff does not have an attorney, proof of service on the
plaintiff.
If you have questions, you should see an attorney immediately. If you need help
in finding an attorney, you may contact the Oregon State Bar’s Lawyer Referral
Service online at www.oregonstatebar.org or by calling (503) 684-3763 (in the
Portland metropolitan area) or toll-free elsewhere in Oregon at (800) 452- 7636.
C(4)(b) Service for Counterclaim. A summons to join a party to respond to a
counterclaim pursuant to TCR 22 D(1) must contain a notice printed in type size equal to at least
8-point type which may be substantially in the following form:
NOTICE TO DEFENDANT: READ THESE PAPERS CAREFULLY!
You must “appear” to protect your rights in this matter. To “appear” you must
file with the court a legal document called a “motion” or “reply.” The “motion”
or “reply” must be given to the tax court clerk within 30 days. It must be in
proper form and have proof of service on the defendant’s attorney or, if the
defendant does not have an attorney, proof of service on the defendant.
If you have questions, you should see an attorney immediately. If you need help
in finding an attorney, you may contact the Oregon State Bar’s Lawyer Referral
Service online at www.oregonstatebar.org or by calling (503) 684-3763 (in the
Portland metropolitan area) or toll-free elsewhere in Oregon at (800) 452-7636.
C(4)(c) Service on Persons Liable for Attorney Fees. A summons to join a party pursuant
to TCR 22 D(2) must contain a notice printed in type size equal to at least 8-point type which may
be substantially in the following form:
NOTICE TO DEFENDANT: READ THESE PAPERS CAREFULLY!
r by calling (503) 684-3763 (in the
Portland metropolitan area) or toll-free elsewhere in Oregon at (800) 452-7636.
C(4)(c) Service on Persons Liable for Attorney Fees. A summons to join a party pursuant
to TCR 22 D(2) must contain a notice printed in type size equal to at least 8-point type which may
be substantially in the following form:
NOTICE TO DEFENDANT: READ THESE PAPERS CAREFULLY!
You may be liable for attorney fees in this case. Should plaintiff in this case not
prevail, a judgment for reasonable attorney fees may be entered against you, as
provided by the agreement to which defendant alleges you are a party.
You must “appear” to protect your rights in this matter. To “appear” you must
file with the court a legal document called a “motion” or “reply.” The “motion”
or “reply” must be given to the tax court clerk within 30 days. It must be in
proper form and have proof of service on the defendant’s attorney or, if the
defendant does not have an attorney, proof of service on the defendant.
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If you have questions, you should see an attorney immediately. If you need help
in finding an attorney, you may contact the Oregon State Bar’s Lawyer Referral
Service online at www.oregonstatebar.org or by calling (503) 684-3763 (in the
Portland metropolitan area) or toll-free elsewhere in Oregon at (800) 452- 7636.
D Manner of Service.
D(1) Notice Required. Summons must be served, either within or without this state, in any
manner reasonably calculated, under all the circumstances, to apprise the defendant of the existence
and pendency of the action and to afford a reasonable opportunity to appear and defend. Summons
may be served in a manner specified in this rule or by any other applicable rule or statute on the
defendant or upon an agent authorized by appointment or law to accept service of summons for the
defendant
reasonably calculated, under all the circumstances, to apprise the defendant of the existence
and pendency of the action and to afford a reasonable opportunity to appear and defend. Summons
may be served in a manner specified in this rule or by any other applicable rule or statute on the
defendant or upon an agent authorized by appointment or law to accept service of summons for the
defendant. Service may be made, subject to the restrictions and requirements of this rule and TCR
9, by the following methods: electronic service; personal service of true copies of the summons and
the complaint upon defendant or an agent of defendant authorized to receive process; substituted
service by leaving true copies of the summons and the complaint at a person’s dwelling house or
usual place of abode; office service by leaving true copies of the summons and the complaint with
a person who is apparently in charge of an office; service by mail; or service by publication.
D(2) Service Methods.
D(2)(a) Electronic Service. Electronic service is required unless otherwise allowed.
The rules regarding the electronic filing and service of pleadings are contained in TCR 9.
D(2)(b) Personal Service. Personal service may be made by delivery of a true copy of
the summons and a true copy of the complaint to the person to be served.
D(2)(c) Substituted Service. Substituted service may be made by delivering a true copy
of the summons and the complaint at the dwelling house or usual place of abode of the person to
be served to any person 14 years of age or older residing in the dwelling house or usual place of
abode of the person to be served. Where substituted service is used, the plaintiff, as soon as
reasonably possible, must cause to be mailed, by first-class mail, true copies of the summons and
the complaint to the defendant at defendant’s dwelling house or usual place of abode, together
with a statement of the date, time, and place at which substituted service was made
house or usual place of
abode of the person to be served. Where substituted service is used, the plaintiff, as soon as
reasonably possible, must cause to be mailed, by first-class mail, true copies of the summons and
the complaint to the defendant at defendant’s dwelling house or usual place of abode, together
with a statement of the date, time, and place at which substituted service was made. For the
purpose of computing any period of time prescribed or allowed by these rules or by statute,
substituted service will be complete upon such mailing.
D(2)(d) Office Service. If the person to be served maintains an office for the conduct of
business, office service may be made by leaving true copies of the summons and the complaint at
such office during normal working hours with the person who is apparently in charge. Where
office service is used, the plaintiff, as soon as reasonably possible, must cause to be mailed, by
first-class mail, true copies of the summons and the complaint to the defendant at defendant’s
dwelling house or usual place of abode or defendant’s place of business or such other place
under the circumstances that is most reasonably calculated to apprise the defendant of the
existence and pendency of the action, together with a statement of the date, time, and place at
which office service was made. For the purpose of computing any period of time prescribed or
allowed by these rules or by statute, office service will be complete upon such mailing.
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D(2)(e) Service by Mail.
r the circumstances that is most reasonably calculated to apprise the defendant of the
existence and pendency of the action, together with a statement of the date, time, and place at
which office service was made. For the purpose of computing any period of time prescribed or
allowed by these rules or by statute, office service will be complete upon such mailing.
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D(2)(e) Service by Mail.
D(2)(e)(i) Generally. When required or allowed by this rule or by statute, except as
otherwise permitted, service by mail must be made by mailing true copies of the summons and
the complaint to the defendant by first-class mail and by any one of the following: certified,
registered, or express mail with return receipt requested. For purposes of this section, “first-class
mail” does not include certified, registered, express mail with return receipt requested, or any
other form of mail which may delay or hinder actual delivery of mail to the addressee.
D(2)(e)(ii) Calculation of Time. For the purpose of computing any period of time
provided by these rules or statute, service by mail, except as otherwise provided, will be
complete on the day the defendant, or other person authorized by appointment of law, signs a
receipt for the mailing, three days after the mailing if mailed to an address within the state, or
seven days after the mailing if mailed to an address outside the state, whichever first occurs.
D(3) Particular Defendants. Service may be made upon specified defendants as
follows:
D(3)(a) Individuals.
mplete on the day the defendant, or other person authorized by appointment of law, signs a
receipt for the mailing, three days after the mailing if mailed to an address within the state, or
seven days after the mailing if mailed to an address outside the state, whichever first occurs.
D(3) Particular Defendants. Service may be made upon specified defendants as
follows:
D(3)(a) Individuals.
D(3)(a)(i) Generally. Upon an individual defendant, by personal delivery of true copies
of the summons and the complaint to such defendant or other person authorized by appointment
or law to receive service of summons on behalf of such defendant, by substituted service, or by
office service. Service may also be made upon an individual defendant to whom neither
subparagraph (ii) nor (iii) of this paragraph applies by a mailing made in accordance with
paragraph (2)(d) of this section provided that the defendant signs a receipt for the certified,
registered or express mailing, in which case service will be complete on the day on which the
defendant signs a receipt for the mailing.
D(3)(a)(ii) Minors. Upon a minor under the age of 14 years, by service in the manner
specified in subparagraph (i) of this paragraph upon such minor, and also upon such minor’s
father, mother, conservator of the minor’s estate, or guardian, or, if there be none, then upon any
person having the care or control of the minor or with whom such minor resides, or in whose
service such minor is employed, or upon a guardian ad litem appointed pursuant to TCR 27 A(2).
D(3)(a)(iii) Incapacitated Persons. Upon a person who is incapacitated or financially
incapable, as defined by ORS 125.005, by service in the manner specified in subparagraph (i) of
this paragraph upon such person, and also upon the conservator of such person’s estate or
guardian, or, if there be none, upon a guardian ad litem appointed pursuant to TCR 27 B(2).
inted pursuant to TCR 27 A(2).
D(3)(a)(iii) Incapacitated Persons. Upon a person who is incapacitated or financially
incapable, as defined by ORS 125.005, by service in the manner specified in subparagraph (i) of
this paragraph upon such person, and also upon the conservator of such person’s estate or
guardian, or, if there be none, upon a guardian ad litem appointed pursuant to TCR 27 B(2).
D(3)(a)(iv) Tenant of a Mail Agent. Upon an individual defendant who is a “tenant” of
a “mail agent” within the meaning of ORS 646A.340 by delivering true copies of the summons
and the complaint to any person apparently in charge of the place where the mail agent receives
mail for the tenant, provided that:
(A) the plaintiff makes a diligent inquiry but cannot find the defendant; and
15
(B) the plaintiff, as soon as reasonably possible after delivery, causes true copies of the
summons and the complaint to be mailed by first-class mail to the defendant at the address at
which the mail agent receives mail for the defendant and to any other mailing address of the
defendant then known to the plaintiff, together with a statement of the date, time, and place at
which the plaintiff delivered the copies of the summons and the complaint.
Service will be complete on the latest date resulting from the application of subparagraph
D(2)(d)(ii) of this rule to all mailings required by this subparagraph unless the defendant signs a
receipt for the mailing, in which case service is complete on the day the defendant signs the
receipt.
D(3)(b) Corporations including, but not limited to, professional corporations and
cooperatives. Upon a domestic or foreign corporation:
D(3)(b)(i) Primary Service Method. By personal service or office service upon a
registered agent, officer, or director of the corporation; or by personal service upon any clerk on
duty in the office of a registered agent.
the defendant signs the
receipt.
D(3)(b) Corporations including, but not limited to, professional corporations and
cooperatives. Upon a domestic or foreign corporation:
D(3)(b)(i) Primary Service Method. By personal service or office service upon a
registered agent, officer, or director of the corporation; or by personal service upon any clerk on
duty in the office of a registered agent.
D(3)(b)(ii) Alternatives. If a registered agent, officer, or director cannot be found, true
copies of the summons and the complaint may be served:
(A) by substituted service upon such registered agent, officer, or director;
(B) by personal service on any clerk or agent of the corporation who may be found in the
state;
(C) by mailing in the manner specified in paragraph (2)(d) of this section true copies of
the summons and the complaint to the office of the registered agent or to the last registered office
of the corporation, if any, as shown by the records on file in the office of the Secretary of State
or, if the corporation is not authorized to transact business in this state at the time of the
transaction, event, or occurrence upon which the action is based occurred, to the principal office
or place of business of the corporation, and in any case to any address the use of which the
plaintiff knows or has reason to believe is most likely to result in actual notice; or
(D) upon the Secretary of State in the manner provided in ORS 60.121 and 60.731.
D(3)(c) Limited liability companies. Upon a limited liability company:
D(3)(c)(i) Primary service method. By personal service or office service upon a
registered agent, manager, or (for a member-managed limited liability company) member of a
limited liability company; or by personal service upon any clerk on duty in the office of a
registered agent.
D(3)(c)(ii) Alternatives. If a registered agent, manager, or (for a member-managed
limited liability company) member of a limited liability company cannot be found in the county
16
ce upon a
registered agent, manager, or (for a member-managed limited liability company) member of a
limited liability company; or by personal service upon any clerk on duty in the office of a
registered agent.
D(3)(c)(ii) Alternatives. If a registered agent, manager, or (for a member-managed
limited liability company) member of a limited liability company cannot be found in the county
16
where the action is filed, true copies of the summons and the complaint may be served:
(A) by substituted service upon such registered agent, manager, or (for a member-
managed limited liability company) member of a limited liability company;
(B) by personal service on any clerk or agent of the limited liability company who may
be found in the county where the action is filed;
(C) by mailing in the manner specified in paragraph (2)(d) of this section true copies of
the summons and the complaint to the office of the registered agent or to the last registered office
of the limited liability company, as shown by the records on file in the office of the Secretary of
State or, if the limited liability company is not authorized to transact business in this state at the
time of the transaction, event, or occurrence upon which the action is based occurred, to the
principal office or place of business of the limited liability company, and in any case to any
address the use of which the plaintiff knows or has reason to believe is most likely to result in
actual notice; or
(D) upon the Secretary of State in the manner provided in ORS 63.121.
D(3)(d) Limited partnerships. Upon a domestic or foreign limited partnership:
D(3)(d)(i) Primary service method. By personal service or office service upon a
registered agent or a general partner of a limited partnership; or by personal service upon any
clerk on duty in the office of a registered agent.
ctual notice; or
(D) upon the Secretary of State in the manner provided in ORS 63.121.
D(3)(d) Limited partnerships. Upon a domestic or foreign limited partnership:
D(3)(d)(i) Primary service method. By personal service or office service upon a
registered agent or a general partner of a limited partnership; or by personal service upon any
clerk on duty in the office of a registered agent.
D(3)(d)(ii) Alternatives. If a registered agent or a general partner of a limited
partnership cannot be found in the county where the action is filed, true copies of the summons
and the complaint may be served:
(A) by substituted service upon such registered agent or general partner of a limited
partnership;
(B) by personal service on any clerk or agent of the limited partnership who may be
found in the county where the action is filed;
(C) by mailing in the manner specified in paragraph (2)(d) of this section true copies of
the summons and the complaint to the office of the registered agent or to the last registered office
of the limited partnership, as shown by the records on file in the office of the Secretary of State
or, if the limited partnership is not authorized to transact business in this state at the time of the
transaction, event, or occurrence upon which the action is based occurred, to the principal office
or place of business of the limited partnership, and in any case to any address the use of which
the plaintiff knows or has reason to believe is most likely to result in actual notice; or
(D) upon the Secretary of State in the manner provided in ORS 70.040 or 70.045.
D(3)(e) General partnerships and limited liability partnerships. Upon any general
partnership or limited liability partnership by personal service upon a partner or any agent
17
authorized by appointment or law to receive service of summons for the partnership or limited
liability partnership.
ual notice; or
(D) upon the Secretary of State in the manner provided in ORS 70.040 or 70.045.
D(3)(e) General partnerships and limited liability partnerships. Upon any general
partnership or limited liability partnership by personal service upon a partner or any agent
17
authorized by appointment or law to receive service of summons for the partnership or limited
liability partnership.
D(3)(f) Other unincorporated association subject to suit under a common name.
Upon any other unincorporated association subject to suit under a common name by personal
service upon an officer, managing agent, or agent authorized by appointment or law to receive
service of summons for the unincorporated association.
D(3)(g) State. Upon the state, by personal service upon the Attorney General or by
leaving true copies of the summons and the complaint at the Attorney General’s office with a
deputy, assistant, or clerk.
D(3)(h) Public Bodies. Upon any county, incorporated city, school district, or other
public corporation, commission, board, or agency, by personal service or office service upon an
officer, director, managing agent, or attorney thereof.
D(3)(i) Vessel Owners and Charterers. Upon any foreign steamship owner or
steamship charterer by personal service upon a vessel master in such owner’s or charterer’s
employment or any agent authorized by such owner or charterer to provide services to a vessel
calling at a port in the State of Oregon, or a port in the State of Washington on that portion of the
Columbia River forming a common boundary with Oregon.
s and Charterers. Upon any foreign steamship owner or
steamship charterer by personal service upon a vessel master in such owner’s or charterer’s
employment or any agent authorized by such owner or charterer to provide services to a vessel
calling at a port in the State of Oregon, or a port in the State of Washington on that portion of the
Columbia River forming a common boundary with Oregon.
D(4) Service in Foreign Country. When service is to be effected upon a party in a
foreign country, it is also sufficient if service of true copies of the summons and the complaint is
made in the manner prescribed by law of the foreign country for service in that country in its
courts of general jurisdiction, or as directed by the foreign authority in response to letters
rogatory, or as directed by order of the court. However, in all cases such service must be
reasonably calculated to give actual notice.
D(5) Court order for service by other method. When it appears that service is not
possible under any method otherwise specified in these rules or other rule or statute, then a motion
supported by affidavit or declaration may be filed to request a discretionary court order to allow
alternative service by any method or combination of methods that, under the circumstances, is most
reasonably calculated to apprise the defendant of the existence and pendency of the action. If the
court orders alternative service and the plaintiff knows or with reasonable diligence can ascertain
the defendant's current address, the plaintiff must mail true copies of the summons and the
complaint to the defendant at that address by first class mail and any of the following: certified,
registered, or express mail, return receipt requested. If the plaintiff does not know, and with
reasonable diligence cannot ascertain, the current address of any defendant, the plaintiff must mail
true copies of the summons and the complaint by the methods specified above to the defendant at
the defendant's last known address
hat address by first class mail and any of the following: certified,
registered, or express mail, return receipt requested. If the plaintiff does not know, and with
reasonable diligence cannot ascertain, the current address of any defendant, the plaintiff must mail
true copies of the summons and the complaint by the methods specified above to the defendant at
the defendant's last known address. If the plaintiff does not know, and with reasonable diligence
cannot ascertain, the defendant's current and last known addresses, a mailing of copies of the
summons and the complaint is not required.
D(5)(a) Non-electronic alternative service. Non-electronic forms of alternative service
may include, but are not limited to, publication of summons; mailing without publication to a
specified post office address of the defendant by first class mail as well as either by certified,
18
registered, or express mail with return receipt requested; or posting at specified locations. The court
may specify a response time in accordance with subsection C(2) of this rule.
D(5)(a)(i) Alternative service by publication. In addition to the contents of a summons as
described in section C of this rule, a published summons must also contain a summary statement of
the object of the complaint and the demand for relief, and the notice required in subsection C(3) of
this rule must state: “The motion or answer or reply must be given to the court clerk or
administrator within 30 days of the date of first publication specified herein along with the required
filing fee.” The published summons must also contain the date of the first publication of the
summons.
the object of the complaint and the demand for relief, and the notice required in subsection C(3) of
this rule must state: “The motion or answer or reply must be given to the court clerk or
administrator within 30 days of the date of first publication specified herein along with the required
filing fee.” The published summons must also contain the date of the first publication of the
summons.
D(5)(a)(i)(A) Where published. An order for publication must direct publication to be
made in a newspaper of general circulation in the county where the action is commenced or, if
there is no such newspaper, then in a newspaper to be designated as most likely to give notice to
the person to be served. The summons must be published four times in successive calendar weeks.
If the plaintiff knows of a specific location other than the county in which the action is commenced
where publication might reasonably result in actual notice to the defendant, the plaintiff must so
state in the affidavit or declaration required by paragraph D(5) of this rule, and the court may order
publication in a comparable manner at that location in addition to, or in lieu of, publication in the
county in which the action is commenced.
D(5)(a)(ii) Alternative service by posting. The court may order service by posting true
copies of the summons and complaint at a designated location in the courthouse where the action is
commenced and at any other location that the affidavit or declaration required by subsection D(5)
of this rule indicates that the posting might reasonably result in actual notice to the defendant.
commenced.
D(5)(a)(ii) Alternative service by posting. The court may order service by posting true
copies of the summons and complaint at a designated location in the courthouse where the action is
commenced and at any other location that the affidavit or declaration required by subsection D(5)
of this rule indicates that the posting might reasonably result in actual notice to the defendant.
D(5)(b) Electronic alternative service. Electronic forms of alternative service may
include, but are not limited to: e-mail; text message; facsimile transmission as defined in TCR 9 F;
or posting to a social media account. The affidavit or declaration filed with a motion for electronic
alternative service must include: verification that diligent inquiry revealed that the defendant's
residence address, mailing address, and place of employment are unlikely to accomplish service;
the reason that plaintiff believes the defendant has recently sent and received transmissions from
the specific e-mail address or telephone or facsimile number, or maintains an active social media
account on the specific platform the plaintiff asks to use; and facts that indicate the intended
recipient is likely to personally receive the electronic transmission. The certificate of service must
verify compliance with subparagraph D(5)(b)(i) and subparagraph D(5)(b)(ii) of this rule. An
amended certificate of service must be filed if it later becomes evident that the intended recipient
did not personally receive the electronic transmission.
use; and facts that indicate the intended
recipient is likely to personally receive the electronic transmission. The certificate of service must
verify compliance with subparagraph D(5)(b)(i) and subparagraph D(5)(b)(ii) of this rule. An
amended certificate of service must be filed if it later becomes evident that the intended recipient
did not personally receive the electronic transmission.
D(5)(b)(i) Content of electronic transmissions. If the court allows service by a specific
electronic method, the case name, case number, and name of the court in which the action is
pending must be prominently positioned where it is most likely to be read first. For e-mail service,
those details must appear in the subject line. For text message service, they must appear in the first
line of the first text. For facsimile service, they must appear at the top of the first page. For posting
to a social media account, they must appear in the top lines of the posting.
19
D(5)(b)(ii) Format of electronic transmissions. If the court allows alternative service by
an electronic method, the summons, complaint, and any other documents must be attached in a file
format that is capable of showing a true copy of the original document. When an electronic method
is incapable of transferring transmissions that exceed a certain size, the plaintiff must not exceed
those express size limitations. If the size of the attachments exceeds the limitations of any
electronic method allowed, then multiple sequential transmissions may be sent immediately after
the initial transmission to complete service.
e copy of the original document. When an electronic method
is incapable of transferring transmissions that exceed a certain size, the plaintiff must not exceed
those express size limitations. If the size of the attachments exceeds the limitations of any
electronic method allowed, then multiple sequential transmissions may be sent immediately after
the initial transmission to complete service.
D(5)(c) Unknown heirs or persons. If service cannot be made by another method
described in this section because defendants are unknown heirs or persons as described in TCR 20 I
and J, the action will proceed against the unknown heirs or persons in the same manner as against
named defendants served by publication and with like effect; and any unknown heirs or persons
who have or claim any right, estate, lien, or interest in the property in controversy at the time of the
commencement of the action, and who are served by publication, will be bound and concluded by
the judgment in the action, if the same is in favor of the plaintiff, as effectively as if the action had
been brought against those defendants by name.
D(5)(d) Defending before or after judgment. A defendant against whom service pursuant
to this subsection is ordered or that defendant's representatives, on application and sufficient cause
shown, at any time before judgment will be allowed to defend the action. A defendant against
whom service pursuant to this subsection is ordered or that defendant's representatives may, on
good cause shown and on any terms that may be proper, be allowed to defend after judgment and
within one year after entry of judgment. If the defense is successful, and the judgment or any part
thereof has been collected or otherwise enforced, restitution may be ordered by the court, but the
title to property sold on execution issued on that judgment, to a purchaser in good faith, will not be
affected thereby.
nd on any terms that may be proper, be allowed to defend after judgment and
within one year after entry of judgment. If the defense is successful, and the judgment or any part
thereof has been collected or otherwise enforced, restitution may be ordered by the court, but the
title to property sold on execution issued on that judgment, to a purchaser in good faith, will not be
affected thereby.
D(5)(e) Defendant who cannot be served. Within the meaning of this subsection, a
defendant cannot be served with summons by any method authorized by subsection D(3) of this
rule if the plaintiff attempted service of summons by all of the methods authorized by subsection
D(3) of this rule, and the plaintiff was unable to complete service; or if the plaintiff knew that
service by these methods could not be accomplished.
E By Whom Served; Compensation. A summons may be served by any competent person
18 years of age or older who is a resident of the state where service is made or of this state and is
not a party to the action nor, except as provided in ORS 180.260, an officer, director, or employee
of, nor attorney for, any party, corporate or otherwise. However, service pursuant to subparagraph
D(2)(d)(i) of this rule may be made by an attorney for any party. Compensation to a sheriff or a
sheriff’s deputy in this state who serves a summons must be prescribed by statute or rule. If any
other person serves the summons, a reasonable fee may be paid for service. This compensation
must be part of disbursements and will be recovered as provided in TCR 68.
F Return; Proof of Service.
F(1) Return of Summons. The summons must be promptly returned to the tax court clerk
with proof of service or mailing, or that the defendant cannot be found. The summons may be
returned by first-class mail.
20
F(2) Proof of Service. Proof of service of summons or mailing may be made as follows:
F(2)(a) Service Other Than Publication. Service other than publication must be proved
by:
e.
F(1) Return of Summons. The summons must be promptly returned to the tax court clerk
with proof of service or mailing, or that the defendant cannot be found. The summons may be
returned by first-class mail.
20
F(2) Proof of Service. Proof of service of summons or mailing may be made as follows:
F(2)(a) Service Other Than Publication. Service other than publication must be proved
by:
F(2)(a)(i) Certificate of Service When Summons Not Served by Sheriff or Deputy.
If the summons is not served by a sheriff or a sheriff’s deputy, the certificate of the server must
indicate: the time, place, and manner of service; that the server is a competent person 18 years of
age or older and a resident of the state of service or this state and is not a party to nor an officer,
director, or employee of, nor attorney for any party, corporate or otherwise; and that the server
knew that the person, firm, or corporation served is the identical one named in the action. If the
defendant is not personally served, the server must state in the certificate when, where, and with
whom true copies of the summons and the complaint were left or describe in detail the manner and
circumstances of service. If true copies of the summons and the complaint were mailed, the
certificate may be made by the person completing the mailing or the attorney for any party and
must state the circumstances of mailing and the return receipt must be attached.
F(2)(a)(ii) Certificate of Service by Sheriff or Deputy. If the summons is served by a
sheriff or a sheriff’s deputy, the sheriff’s or deputy’s certificate of service must indicate the time,
place, and manner of service, and if defendant is not personally served, when, where, and with
whom true copies of the summons and the complaint were left or describe in detail the manner and
circumstances of service. If true copies of the summons and the complaint were mailed, the
certificate must state the circumstances of mailing and the return receipt must be attached.
indicate the time,
place, and manner of service, and if defendant is not personally served, when, where, and with
whom true copies of the summons and the complaint were left or describe in detail the manner and
circumstances of service. If true copies of the summons and the complaint were mailed, the
certificate must state the circumstances of mailing and the return receipt must be attached.
F(2)(b) Publication. Service by publication must be proved by an affidavit or declaration
in substantially the following form:
Affidavit of Publication
STATE OF OREGON
)
)
County of
)
I,
, being first duly sworn, depose and say that I am the
(here set forth the title or job description of the person making the affidavit),
of the
, a newspaper of general circulation published at
in the aforesaid county and state; that I know from my personal knowledge that the
, a printed copy of which is hereto annexed, was published in the entire
issue of said newspaper four times in the following issues: (here set forth dates of issues in which
the same was published).
Subscribed and sworn to before me this
day of
, 20 .
NOTARY PUBLIC FOR OREGON
My Commission Expires:
Declaration of Publication
21
STATE OF OREGON
)
)
County of
)
I,
, say that I am the
(here set forth the title or job
description of the person making the declaration), of the
, a newspaper of
general circulation published at
in the aforesaid county and state; that I know
from my personal knowledge that the
, a printed copy of which is hereto
annexed, was published in the entire issue of said newspaper four times in the following issues:
(here set forth dates of issues in which the same was published).
I hereby declare that the above statement is true to the best of my knowledge and belief, and the I
understand it is made for use as evidence in court and is subject to penalty of perjury.
day of
, 20 .
copy of which is hereto
annexed, was published in the entire issue of said newspaper four times in the following issues:
(here set forth dates of issues in which the same was published).
I hereby declare that the above statement is true to the best of my knowledge and belief, and the I
understand it is made for use as evidence in court and is subject to penalty of perjury.
day of
, 20 .
F(2)(c) Making and Certifying Affidavit. The affidavit of service may be made and
certified before a notary public, or other official authorized to administer oaths and acting as
such by authority of the United States, any state or territory of the United States, or the District
of Columbia, and the official seal, if any, of such person must be affixed to the affidavit. The
signature of such notary or other official, when so attested by the affixing of the official seal, if
any, of such person, will be prima facie evidence of authority to make and certify such affidavit.
F(2)(d) Form of Certificate, Affidavit, or Declaration. A certificate, affidavit, or
declaration containing proof of service may be made upon the summons or as a separate
document attached to the summons.
F(3) Written Admission. In any case, proof may be made by written admission of the
defendant.
F(4) Failure to Make Proof; Validity of Service. If summons has been properly
served, failure to make or file a proper proof of service will not affect the validity of the service.
claration containing proof of service may be made upon the summons or as a separate
document attached to the summons.
F(3) Written Admission. In any case, proof may be made by written admission of the
defendant.
F(4) Failure to Make Proof; Validity of Service. If summons has been properly
served, failure to make or file a proper proof of service will not affect the validity of the service.
G Disregard of Error; Actual Notice. Failure to comply with provisions of this rule
relating to the form of summons, issuance of summons, or who may serve summons will not affect
the validity of service of summons or the existence of jurisdiction over the person if the court
determines that the defendant received actual notice of the substance and pendency of the action.
The court may allow amendment to a summons, affidavit, declaration, or certificate of service of
summons. The court will disregard any error in the content of summons that does not materially
prejudice the substantive rights of the party against whom summons was issued. If service is made
in any manner complying with subsection D(1) of this rule, the court will also disregard any error
in the service of summons that does not violate the due process rights of the party against whom
summons was issued.
TCR amended Sept 24, 2023; June 6, 2024, Jan 1, 2026.
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RULE 8
PROCESS
A Process. All process authorized to be issued by this court or any officer thereof will run
in the name of the State of Oregon and be signed by the officer issuing the same, and if such
process is issued by the tax court clerk, the seal of office of such clerk will be affixed to such
process. Summonses and subpoenas are not process and are covered by TCR 7 and TCR 55,
respectively.
PROCESS
A Process. All process authorized to be issued by this court or any officer thereof will run
in the name of the State of Oregon and be signed by the officer issuing the same, and if such
process is issued by the tax court clerk, the seal of office of such clerk will be affixed to such
process. Summonses and subpoenas are not process and are covered by TCR 7 and TCR 55,
respectively.
B Where County is a Party. Process in an action where any county is a party must be
served on the county clerk or the person exercising the duties of that office or, if the office is
vacant, upon the chairperson of the governing body of the county or, in the absence of the
chairperson, any member thereof.
C Service or Execution. Any civil process may be served or executed on Sunday or any
other legal holiday. No limitation or prohibition stated in ORS 1.060 will apply to such service or
execution of any civil process on a Sunday or other legal holiday.
D Proof of Service or Execution. Proof of service or execution of process must be made as
provided in TCR 7 F.
RULE 9
SERVICE AND FILING OF PLEADINGS AND OTHER DOCUMENTS; ELECTRONIC
AND CONVENTIONAL
A Service; when required. Except as otherwise provided in these rules, every order; every
pleading subsequent to the original complaint; every written motion other than one that may be
heard ex parte; and every written request, notice, appearance, demand, offer to allow judgment,
designation of record on appeal, and similar document must be served on each of the parties. No
service need be made on parties in default for failure to appear except that pleadings asserting new
or additional claims for relief against them must be served on them in the manner provided for
service of summons in TCR 7.
very written request, notice, appearance, demand, offer to allow judgment,
designation of record on appeal, and similar document must be served on each of the parties. No
service need be made on parties in default for failure to appear except that pleadings asserting new
or additional claims for relief against them must be served on them in the manner provided for
service of summons in TCR 7.
B Service; How Made. Except as otherwise provided in TCR 7 or TCR 8, whenever under
these rules service is required or permitted to be made on a party, and that party is represented by
an attorney, the service must be made on the attorney unless otherwise ordered by the court.
Service on the attorney or on a party must be made by delivering a copy to that attorney or party;
by mailing it to the attorney's or party's last known address; by e-mail as provided in section G of
this rule; by electronic service as provided in section H of this rule; or, if the party is represented by
an attorney, by facsimile communication as provided in section F of this rule. Delivery of a copy
within this rule means: handing it to the person to be served; or leaving it at the person's office with
the person who is apparently in charge; or, if there is no one in charge, leaving the copy in a
conspicuous place therein; or, if the office is closed or the person to be served has no office,
leaving the copy at the person's dwelling house or usual place of abode with some person 14 years
of age or older then residing therein. A party who has appeared without providing an appropriate
address for service may be served by filing the pleading or other document with the court. Service
23
by mail is complete on mailing. Service of any notice or other document to bring a party into
contempt may be only on that party personally.
C Filing; proof of service.
h some person 14 years
of age or older then residing therein. A party who has appeared without providing an appropriate
address for service may be served by filing the pleading or other document with the court. Service
23
by mail is complete on mailing. Service of any notice or other document to bring a party into
contempt may be only on that party personally.
C Filing; proof of service.
C(1) Generally. Except as provided by section D of this rule, all documents required to be
served on a party by section A of this rule must be filed with the court within a reasonable time
after service. Except as otherwise provided in TCR 7 and TCR 8, proof of service of all documents
required or permitted to be served may be by written acknowledgment of service, by affidavit or
declaration of the person making service, or by certificate of an attorney. Proof of service may be
made on the document served or as a separate document attached thereto.
C(2) Proof of service by facsimile communication. If service is made by facsimile
communication under section F of this rule, proof of service must be made by affidavit or by
declaration of the person making service, or by certificate of an attorney and the person making
service must attach to the affidavit, declaration, or certificate printed confirmation of receipt of the
message generated by the transmitting technology.
C(3) Proof of service by e-mail. If service is made by e-mail under section G of this rule,
service is effective when the sender has received confirmation that the attachment has been
received by the designated recipient. Confirmation of receipt does not include an automatically
generated message that the recipient is out of the office or otherwise unavailable.
y the transmitting technology.
C(3) Proof of service by e-mail. If service is made by e-mail under section G of this rule,
service is effective when the sender has received confirmation that the attachment has been
received by the designated recipient. Confirmation of receipt does not include an automatically
generated message that the recipient is out of the office or otherwise unavailable.
C(4) Proof of service by electronic service. If service is made by electronic service under
section H of this rule, proof of service must be made by affidavit or by declaration of the person
making service, or by certificate of an attorney, specifying that service was completed by electronic
service.
C(5) Proof of service on a party without a service address. Service on a party who has
appeared without providing an appropriate address for service must be by affidavit or by
declaration of the person filing the document, or by certificate of an attorney, that service by filing
as provided in section B of this rule is appropriate.
D When filing not required. Notices of deposition, requests made pursuant to TCR 43,
and answers and responses thereto must not be filed with the court. This rule does not preclude
their use as exhibits or as evidence on a motion or at trial.
E Filing with the court defined. The filing of pleadings and other documents with the
court as required by these rules must be made by filing them with the clerk of the court or the
person exercising the duties of that office. The clerk or the person exercising the duties of that
office must endorse on the pleading or document the time of day, the day of the month, the month,
and the year
.
E Filing with the court defined. The filing of pleadings and other documents with the
court as required by these rules must be made by filing them with the clerk of the court or the
person exercising the duties of that office. The clerk or the person exercising the duties of that
office must endorse on the pleading or document the time of day, the day of the month, the month,
and the year. The clerk or person exercising the duties of that office is not required to receive for
filing any document unless a caption that includes the name of the court; the case number of the
action, if one has been assigned; the title of the document; and the names of the parties are legibly
displayed on the front of the document, nor unless the contents of the document are legible.
Further, the clerk is not required to receive for filing any document that does not include the name,
address, and telephone number of the party or the attorney for the party, if the party is represented.
24
E(1) Filing with the court by e-mail prohibited; exception. The court will not accept or
file communications regarding pending matters that are transmitted to the court by means of e-mail
unless authorized by the court in writing. The court may contact the parties by e-mail with
questions regarding the scheduling of hearings or other matters. When such a request originates
with the court, the parties may respond to the court’s email using the “reply all” function to
effectuate service on other parties. In that circumstance, no additional proof of service is required
under TCR 9 G.
E(2) Conventional Filing; Binding Documents; Use of Staples Prohibited.
E(2)(a) Pleadings and documents submitted to the court for filing that are not electronically
filed must be bound by paperclip or binder clip and must not contain staples.
E(2)(b) If a document to be filed includes one or more attachments, including but not
limited to a documentary exhibit, an affidavit, or a declaration, then:
tional Filing; Binding Documents; Use of Staples Prohibited.
E(2)(a) Pleadings and documents submitted to the court for filing that are not electronically
filed must be bound by paperclip or binder clip and must not contain staples.
E(2)(b) If a document to be filed includes one or more attachments, including but not
limited to a documentary exhibit, an affidavit, or a declaration, then:
E(2)(b)(i) The document and each attachment must be separately bound by paperclip or
binder clip; and
E(2)(b)(ii) The attachment or attachments must be bound in one packet to the document
being filed by paperclip or binder clip.
E(2)(c) Subsection E(2)(b)(i) does not apply to an attachment to a motion to strike filed
under TCR 21 E or an attachment to a motion for leave to amend a pleading filed under TCR 23
D(2). An attachment of either type must be bound in one packet to the document being filed by
paperclip or binder clip.
F Service by facsimile communication. Whenever under these rules service is required or
permitted to be made on a party, and that party is represented by an attorney, the service may be
made on the attorney by means of facsimile communication if the attorney has such technology
available and said technology is operating at the time service is made. Service in this manner is
subject to TCR 10 B. Facsimile communication includes: a telephonic facsimile communication
device; a facsimile server or other computerized system capable of receiving and storing incoming
facsimile communications electronically and then routing them to users on paper or via e-mail; or
an internet facsimile service that allows users to send and receive facsimiles from their personal
computers using an existing e-mail account.
unication includes: a telephonic facsimile communication
device; a facsimile server or other computerized system capable of receiving and storing incoming
facsimile communications electronically and then routing them to users on paper or via e-mail; or
an internet facsimile service that allows users to send and receive facsimiles from their personal
computers using an existing e-mail account.
G Service by e-mail. Service by e-mail is prohibited unless attorneys agree in writing to
the e-mail service. This agreement must provide the names and electronic mail addresses of all
attorneys and the attorneys’ designees, if any, to be served. Any attorney may withdraw his or her
agreement at any time, upon proper notice via electronic mail and any one of the other methods
authorized by this rule.
H Filing and Service by electronic service; Incorporation of UTCR Chapter 21. As
used in these rules, “electronic service” means using an electronic filing system provided by the
Oregon Judicial Department and in the manner prescribed in rules adopted by the Chief Justice of
the Oregon Supreme Court. The provisions of UTCR chapter 21 apply in the Tax Court except to
25
the extent they conflict with other provisions of the Tax Court Rules. UTCR 21.140(1) generally
requires active members of the Oregon State Bar to file documents with the court using the court’s
electronic filing system. Although non-lawyers are not required to use the electronic filing system,
use by non-lawyers is highly encouraged.
H(1) References to the Oregon Rules of Civil Procedure. Reference in UTCR chapter 21
to the Oregon Rules of Civil Procedure are to be interpreted as referring to the corresponding Tax
Court Rule, if any. Compare ORCP 7 (Summons), with TCR 7 (Service of Complaints; Summons
Generally).
non-lawyers are not required to use the electronic filing system,
use by non-lawyers is highly encouraged.
H(1) References to the Oregon Rules of Civil Procedure. Reference in UTCR chapter 21
to the Oregon Rules of Civil Procedure are to be interpreted as referring to the corresponding Tax
Court Rule, if any. Compare ORCP 7 (Summons), with TCR 7 (Service of Complaints; Summons
Generally).
H(2) Court Policy. For purposes of UTCR 21.140, incorporated by TCR 9 H, it is the Tax
Court’s policy not to return or refuse complaints filed conventionally that were required to be filed
electronically. This policy does not extend to other documents required to be filed electronically.
TCR amended Jan 2, 2024; Jan 2, 2025, Jan 1, 2026.
RULE 10
TIME
A Computation.
A(1) In computing any period of time prescribed or allowed by these rules, by order of
the court, or by any applicable statute, the date of the act, event, or default from which the
designated period of time begins to run will not be included. The last day of the period so
computed will be included, unless it is a Saturday, a legal holiday (including Sunday), or a day or
part of a day on which the court is closed for the purpose of filing documents, closed to the
extent ordered by the Chief Justice, or closed before the end of normal working hours during
which documents may be filed. In any of those events, the period runs until the end of the next
day the court is open.
A(2) If the period so computed relates to serving a public officer or filing a document at a
public office, and if the last day will be excluded in computing the period of time within which
service is to be made or the document is to be filed, in which event the period runs until the close
of office hours on the next day the office is open for business.
nd of the next
day the court is open.
A(2) If the period so computed relates to serving a public officer or filing a document at a
public office, and if the last day will be excluded in computing the period of time within which
service is to be made or the document is to be filed, in which event the period runs until the close
of office hours on the next day the office is open for business.
A(3) When a party intends to file by mail a document or other thing and the document or
other thing is due on a date that all local United States Postal Service facilities unexpectedly are
closed in whole or in part, the party filing the brief or other thing will have until the next day that
United States Postal Service facilities are open to file the document or other thing.
A(4) When the period of time prescribed or allowed (without regard to section B of this
rule) is less than seven days, intermediate Saturdays and legal holidays, including Sundays, will
be excluded in the computation.
A(5) As used in this rule, “legal holiday” means legal holiday as defined in ORS 187.010
and ORS 187.020.
26
B Additional Time After Service by Mail, Electronic Filing System, E-Mail, or
Facsimile Communication. Except for service of summons or the initial filing of an appeal,
whenever a party has the right to or is required to do some act within a prescribed period after
the service of a notice or other document upon that party and the notice or document is served by
mail, electronic filing system, e-mail, or facsimile communication, three days will be added to
the prescribed period.
RULE 11
APPEARANCE BY ATTORNEYS LICENSED IN OTHER JURISDICTIONS
of an appeal,
whenever a party has the right to or is required to do some act within a prescribed period after
the service of a notice or other document upon that party and the notice or document is served by
mail, electronic filing system, e-mail, or facsimile communication, three days will be added to
the prescribed period.
RULE 11
APPEARANCE BY ATTORNEYS LICENSED IN OTHER JURISDICTIONS
A Requirements. An attorney authorized to practice law before the highest court of
record in any state or country (“out-of-state attorney”) may appear on behalf of a party in the Tax
Court even though that attorney is not licensed to practice law in this state, if the attorney
satisfies all the following requirements:
A(1) Show that the attorney is an attorney in good standing in another state or country.
A(2) Certify that the attorney is not subject to pending disciplinary proceedings in any
other jurisdiction or provide a description of the nature and status of any pending disciplinary
proceedings.
A(3) Associate with an active member in good standing of the Oregon State Bar (“local
attorney”) who must participate meaningfully in the matter.
A(4) Certify that the attorney will: comply with applicable statutes, law, and procedural
rules of the State of Oregon; be familiar with and comply with the disciplinary rules of the
Oregon State Bar; and submit to the jurisdiction of the Oregon courts and the Oregon State Bar
with respect to acts and omissions occurring during the out-of-state attorney’s admission under
this rule.
A(5) If the attorney will engage in the private practice of law in this state, provide a
certificate of insurance covering the attorney’s activities in this state and providing professional
liability insurance substantially equivalent to the Oregon State Bar Professional Liability Fund
plan.
A(6) Agree, as a continuing obligation under this rule, to notify the court promptly of
any changes in the out-of-state attorney’s insurance or status.
ctice of law in this state, provide a
certificate of insurance covering the attorney’s activities in this state and providing professional
liability insurance substantially equivalent to the Oregon State Bar Professional Liability Fund
plan.
A(6) Agree, as a continuing obligation under this rule, to notify the court promptly of
any changes in the out-of-state attorney’s insurance or status.
A(7) If application will be for an appearance before a court, pay any fees required by
subsection (F) below for appearance under this rule.
B Application; Oregon State Bar; Motion. The information required by subsection
(A) of this rule must be presented as follows:
If application will be for an appearance before a court, to the Oregon State Bar (Bar) in a
form established by the Bar. The Bar may accomplish the submission of information by
requiring a certificate with attachments or other means administratively convenient to the Bar.
Upon receipt of all information necessary under subsection (A) of this section and receipt of the
27
fee required by subsection (F) below, the Bar will acknowledge receipt in a form determined by
the Bar. In making the acknowledgment, the Bar may attach copies or comment on any
submitted material the Bar finds may be appropriate for a court to consider with an application
under this section. The local attorney must then submit the Bar’s acknowledgment with any
information the Bar includes to the court by motion signed by the local attorney requesting the
court to grant application under this section. The court may rely on the acknowledgment of the
Bar as a basis to conclude that all information required to be submitted and fees required to be
paid for granting an application under this section have been submitted and paid. Bar records on
materials it receives under this section will be available to a court on request for two years or
such longer period as the Bar considers administratively convenient.
rely on the acknowledgment of the
Bar as a basis to conclude that all information required to be submitted and fees required to be
paid for granting an application under this section have been submitted and paid. Bar records on
materials it receives under this section will be available to a court on request for two years or
such longer period as the Bar considers administratively convenient.
C Court Order Granting the Application. The court will grant the application by
order if the application satisfies the requirements of this rule, unless the court determines for
good cause shown that granting the application would not be in the best interest of the court or of the
parties. At any time and upon good cause shown, the court may revoke the out-of-state attorney’s
permission to appear in the matter.
D Local Attorney’s Obligation to Provide Notice of the Order. Each time a court
grants an application under this rule or revokes an out-of-state attorney’s permission to appear in
a matter, the local attorney must provide a notice to the Bar of such occurrence in a manner and
within the time determined by the Bar.
E Scope of Authorization; Renewal. When a court grants an application for approval
to appear under this rule, the authorization allows that individual attorney to appear in all
proceedings for a single case that occur within a year after the application is granted.
Applications will not be granted for firms. There must be separate application and approval for
any of the following: appearance by another out-of-state attorney representing the same or any
other party; representation by the same out-of-state attorney in this state on another matter; any
appearance that occurs later than that one-year period
cur within a year after the application is granted.
Applications will not be granted for firms. There must be separate application and approval for
any of the following: appearance by another out-of-state attorney representing the same or any
other party; representation by the same out-of-state attorney in this state on another matter; any
appearance that occurs later than that one-year period. The Bar may establish such abbreviated
procedures and requirements as the Bar finds administratively convenient to limit unnecessary
submission of duplicate information by an attorney who has already had application granted to
appear in one proceeding and is seeking to appear in other proceedings or to renew an
application at the end of a current one-year grant for a case.
F Appearance Fee. Except as otherwise provided in this rule, for each application
under this rule to appear before a court, the applicant must pay to the Bar a fee of $750 at the
time of submission of information under subsection (B) of this section, including when
application is sought to renew an application at the end of a current one-year grant for a case.
The fee will not be refundable.
G Use of Electronic Means by the Bar. Subject to the following, the Bar may use
electronic means to accomplish acts required or authorized under this section.
The Bar must provide acknowledgment under section B of this rule for court purposes by
electronic means only upon approval of the State Court Administrator.
H Appearance Fee Exception. An applicant is not required to pay the fee established
by subsection (F) of this section if the applicant establishes to the satisfaction of the Bar that the
28
applicant is employed by a government body and will be representing that government body in
an official capacity in the proceeding that will be the subject of the application.
TCR amended Jan 1, 2026.
RULE 12
PLEADINGS LIBERALLY CONSTRUED; DISREGARD OF ERROR
pay the fee established
by subsection (F) of this section if the applicant establishes to the satisfaction of the Bar that the
28
applicant is employed by a government body and will be representing that government body in
an official capacity in the proceeding that will be the subject of the application.
TCR amended Jan 1, 2026.
RULE 12
PLEADINGS LIBERALLY CONSTRUED; DISREGARD OF ERROR
A Liberal Construction. All pleadings will be liberally construed with a view of
substantial justice between the parties.
B Disregard of Error or Defect Not Affecting Substantial Right. The court will, in every
stage of an action, disregard any error, defect, or omission in the pleadings or proceedings which
does not affect the substantial rights of the adverse party.
RULE 13
KINDS OF PLEADINGS ALLOWED; FORMER PLEADINGS ABOLISHED
A Pleadings. The pleadings are the written statements by the parties of the facts
constituting their respective claims and defenses. Pleadings must not be combined with or
attached to briefs or memoranda. Pleadings must be submitted to the court singly and in required
format.
B Pleadings Allowed. There will be a complaint and an answer. An answer may
include a counterclaim against a plaintiff, including a party joined under TCR 22 D, and a
cross-claim against a defendant, including a party joined under TCR 22 D. A pleading against
any person joined under TCR 22 C is a third-party complaint. There will be a reply to a
counterclaim denominated as such and a reply to assert any affirmative allegations in avoidance
of any defenses asserted in an answer. There will be no other pleading unless the court orders
otherwise.
C Pleadings Abolished. Demurrers and pleas must not be used.
RULE 14
MOTIONS
A Motions; In Writing; Grounds. An application for an order is a motion. Every
motion, unless made during trial, must be in writing, must state with particularity the grounds
therefor, and must set forth the relief or order sought.
in an answer. There will be no other pleading unless the court orders
otherwise.
C Pleadings Abolished. Demurrers and pleas must not be used.
RULE 14
MOTIONS
A Motions; In Writing; Grounds. An application for an order is a motion. Every
motion, unless made during trial, must be in writing, must state with particularity the grounds
therefor, and must set forth the relief or order sought.
B Form. The rules applicable to captions, signing, and other matters of form of
pleadings, including TCR 17 A, apply to all motions and other papers provided for by these
rules.
C Conferring on Motions under TCR 36 through TCR 46 (Discovery).
C(1) The court will deny any motion pursuant to TCR 36 through TCR 46 unless
29
counsel for the moving party, before filing the motion, makes a good faith effort to confer with
the other parties concerning the issues in dispute.
C(2) Counsel for the moving party must include in the motion a certificate of
compliance with this rule.
D Written Statement of Points and Authorities and Proposed Form of Order Required
to Accompany Motion; Setting Out Particulars; Attaching Copy of Pleading.
D(1) Every written motion must be accompanied by a memorandum of law or a
statement of points and authorities, explaining how any relevant authorities support the
contentions of the moving party. Except for dispositive motions, every written motion must also
be accompanied, on a separate page, by a proposed form of order.
D(2) If a pleading is moved against in more than two particulars under TCR 21 D or
TCR 21 E (motions to strike or make more definite and certain), there must be attached to the
motion a copy of the pages of the pleading moved against with the parts of the pleading to be
stricken shown in parentheses and the parts to be made more definite and certain underlined.
, by a proposed form of order.
D(2) If a pleading is moved against in more than two particulars under TCR 21 D or
TCR 21 E (motions to strike or make more definite and certain), there must be attached to the
motion a copy of the pages of the pleading moved against with the parts of the pleading to be
stricken shown in parentheses and the parts to be made more definite and certain underlined.
E Opposing Party’s Response. In matters other than motions for summary judgment
(governed by TCR 47) an opposing party may file a written memorandum of authorities in
response to the matters raised in any motion not later than 10 days from the date of service of the
motion.
F Oral Argument on Motions.
F(1) Request for Oral Argument. Any party to an action may request oral argument
on a motion made pursuant to this rule. Such request will be granted only if the court, in its
discretion, determines that oral argument will aid the court in reaching a decision on the motion.
The court may also request oral argument on a motion made pursuant to this rule sua sponte.
F(2) Contents of Request. Any party requesting oral argument must specify the amount
of time required for argument, whether appearance by telecommunication is requested, and the
names and telephone numbers of all parties served with the motion or response.
RULE 15
TIME FOR FILING PLEADINGS OR MOTIONS
A Time for Filing Motions and Pleadings. A motion or answer to the complaint or
third-party complaint and the reply to a counterclaim or answer to a cross-claim of a party
summoned under the provisions of TCR 22 D must be filed with the clerk by the time required
by TCR 7 to appear and defend. Any other motion or responsive pleading must be filed not later
than 10 days after service of the pleading moved against or to which the responsive pleading is
directed.
B Pleading After Motion.
B(1) If the court denies a motion, any responsive pleading required must be filed within
30
provisions of TCR 22 D must be filed with the clerk by the time required
by TCR 7 to appear and defend. Any other motion or responsive pleading must be filed not later
than 10 days after service of the pleading moved against or to which the responsive pleading is
directed.
B Pleading After Motion.
B(1) If the court denies a motion, any responsive pleading required must be filed within
30
10 days after service of the order, unless the order otherwise directs.
B(2) If the court grants a motion and an amended pleading is allowed or required, such
pleading must be filed within 10 days after service of the order, unless the order otherwise
directs.
C Responding to Amended Pleading. A party must respond to an amended pleading
within the time remaining for response to the original pleading or within 10 days after service of
the amended pleading, whichever period may be the longer, unless the court otherwise directs.
D Enlarging Time to Plead or Do Other Act. The court may, in its discretion and
upon such terms as may be just, allow an answer or reply to be made or allow any other pleading
or motion after the time limited by the procedural rules or, by an order, enlarge such time.
RULE 16
FORM OF PLEADINGS
A Captions; Names of Parties. Every pleading must contain a caption setting forth the
name of the court, the title of the action, the type of tax involved, the case number of the cause,
and a designation in accordance with TCR 13 B. In the complaint the title of the action must
include the names of all the parties, but in other pleadings it is sufficient to state the name of the
first party on each side with an appropriate indication of other parties.
B Pseudonyms. Each party must be identified by the party’s name except that a party
may seek a court order permitting use of a pseudonym when otherwise permitted by law.
. In the complaint the title of the action must
include the names of all the parties, but in other pleadings it is sufficient to state the name of the
first party on each side with an appropriate indication of other parties.
B Pseudonyms. Each party must be identified by the party’s name except that a party
may seek a court order permitting use of a pseudonym when otherwise permitted by law.
C Concise and Direct Statement; Paragraphs, Separate Statement of Claims or
Defenses. Every pleading must consist of plain and concise statements in paragraphs
consecutively numbered throughout the pleading with Arabic numerals, the contents of which
must be limited as far as practicable to a statement of a single set of circumstances, and a
paragraph may be referred to by number in all succeeding pleadings. Each separate claim or
defense must be separately stated. Within each claim alternative theories of recovery must be
identified as separate counts.
D Consistency in Pleading Alternative Statements. Inconsistent claims or defenses
are not objectionable, and when a party is in doubt as to which of two or more statements of fact
is true, the party may allege them in the alternative. A party may also state as many separate
claims or defenses as the party has regardless of consistency and whether based upon legal
grounds, equitable grounds, or upon both legal and equitable grounds. All statements must be
made subject to the obligation set forth in TCR 17.
E Particularity in Pleadings, Memoranda, Court Proceedings Regarding
Department Rules. In any proceeding involving property taxation, any party relying upon a
department rule promulgated under ORS 308.205 must address such reliance in its pleadings and
writings no later than the pre-trial memoranda. Any rule relied upon must in all cases be brought
to the attention of the court and the opposing party at the beginning of the trial.
31
rt Proceedings Regarding
Department Rules. In any proceeding involving property taxation, any party relying upon a
department rule promulgated under ORS 308.205 must address such reliance in its pleadings and
writings no later than the pre-trial memoranda. Any rule relied upon must in all cases be brought
to the attention of the court and the opposing party at the beginning of the trial.
31
F Adoption by Reference. Statements in a pleading may be adopted by reference in a
different part of the same pleading.
G Style. The form set forth below should be followed:
IN THE OREGON TAX COURT
REGULAR DIVISION
(Type of Tax; e.g., Income, Property, Timber Severance, etc.)
PLAINTIFF’S NAME(S),
)
)
Plaintiff(s),
)
Case No.
)
v.
)
)
DEFENDANT’S NAME(S),
)
)
(TYPE OF PLEADING
Defendant(s).
)
e.g., Complaint, Motion, etc.)
Any document submitted for filing should be typewritten, double-spaced, and in a
manner that, if printed, would be on 8 1/2" X 11" paper. Lines of each page of a pleading must
be numbered. The attorney must place his or her name, address, Oregon State Bar number, and
office telephone number on any pleading presented for filing. The title and page number of each
page filed should be set out on the last line or lower edge of each page.
RULE 17
SIGNING OF PLEADINGS, MOTIONS, AND OTHER DOCUMENTS; SANCTIONS
A Signing by Party or Attorney; Certificate. Every pleading, motion, and other
document of a party represented by an attorney must be signed by at least one attorney of record
who is an active member of the Oregon State Bar. A party who is not represented by an attorney
must sign the pleading, motion, or other document and state the address and telephone number of
the party. Pleadings need not be verified or accompanied by affidavit or declaration.
ng, motion, and other
document of a party represented by an attorney must be signed by at least one attorney of record
who is an active member of the Oregon State Bar. A party who is not represented by an attorney
must sign the pleading, motion, or other document and state the address and telephone number of
the party. Pleadings need not be verified or accompanied by affidavit or declaration.
B Pleadings, Motions, and Other Papers Not Signed. If a pleading, motion, or other
paper is not signed, it will be stricken unless it is signed promptly after the omission is called to
the attention of the pleader or movant.
C Certifications to Court.
C(1) An attorney or party who signs, files or otherwise submits an argument in support
of a pleading, motion, or other document makes the certifications to the court identified in
subsections (2) to (5) of this section, and further certifies that the certifications are based on the
person’s reasonable knowledge, information, and belief, formed after the making of such inquiry
as is reasonable under the circumstances.
32
C(2) A party or attorney certifies that the pleading, motion, or other document is not
being presented for any improper purpose, such as to harass or to cause unnecessary delay or
needless increase in the cost of litigation.
C(3) An attorney certifies that the claims, defenses, and other legal positions taken in the
pleading, motion, or other document are warranted by existing law or by a nonfrivolous
argument for the extension, modification, or reversal of existing law or the establishment of new
law.
roper purpose, such as to harass or to cause unnecessary delay or
needless increase in the cost of litigation.
C(3) An attorney certifies that the claims, defenses, and other legal positions taken in the
pleading, motion, or other document are warranted by existing law or by a nonfrivolous
argument for the extension, modification, or reversal of existing law or the establishment of new
law.
C(4) A party or attorney certifies that the allegations and other factual assertions in the
pleading, motion, or other document are supported by evidence. Any allegation or other factual
assertion that the party or attorney does not wish to certify to be supported by evidence must be
specifically identified. The attorney or party certifies that the attorney or party reasonably
believes that an allegation or other factual assertion so identified will be supported by evidence
after further investigation and discovery.
C(5) The party or attorney certifies that any denials of factual assertion are supported by
evidence. Any denial of factual assertion that the party or attorney does not wish to certify to be
supported by evidence must be specifically identified. The attorney or party certifies that the
attorney or party believes that a denial of a factual assertion so identified is reasonably based on
a lack of information or belief.
D Sanctions.
D(1) The court may impose sanctions against a person or party who is found to have
made a false certification under section C of this rule or who is found to be responsible for a
false certification under section C of this rule. A sanction may be imposed under this section
only after notice and an opportunity to be heard are provided to the party or attorney. A law firm
is jointly liable for any sanction imposed against a partner, associate, or employee of the firm,
unless the court determines that joint liability would be unjust under the circumstances.
onsible for a
false certification under section C of this rule. A sanction may be imposed under this section
only after notice and an opportunity to be heard are provided to the party or attorney. A law firm
is jointly liable for any sanction imposed against a partner, associate, or employee of the firm,
unless the court determines that joint liability would be unjust under the circumstances.
D(2) Sanctions may be imposed under this section upon motion of a party or upon the
court’s own motion. If the court seeks to impose sanctions on its own motion, the court will
direct the party or attorney to appear before the court and show cause why the sanctions should
not be imposed. The court may not issue an order to appear and show cause under this
subsection at any time after the filing of a voluntary dismissal, compromise, or settlement of the
action with respect to the party or attorney against whom sanctions are sought to be imposed.
D(3) A motion by a party to the proceeding for imposition of sanctions under this section
must be made separately from other motions and pleadings and must describe with specificity the
alleged false certification. A motion for imposition of sanctions based on a false certification
under subsection C(4) of this rule may not be filed until 120 days after the filing of a complaint if
the alleged false certification is an allegation or other factual assertion in a complaint filed within
60 days of the running of the statute of limitations for a claim made in the complaint. Sanctions
may not be imposed against a party until at least 21 days after the party is served with the motion
in the manner provided by TCR 9. Notwithstanding any other provision of this section, the court
may not impose sanctions against a party if, within 21 days after the motion is served on the
33
in
60 days of the running of the statute of limitations for a claim made in the complaint. Sanctions
may not be imposed against a party until at least 21 days after the party is served with the motion
in the manner provided by TCR 9. Notwithstanding any other provision of this section, the court
may not impose sanctions against a party if, within 21 days after the motion is served on the
33
party, the party amends or otherwise withdraws the pleading, motion, document, or argument in
a manner that corrects the false certification specified in the motion. If the party does not amend
or otherwise withdraw the pleading, motion, document, or argument but thereafter prevails on the
motion, the court may order the moving party to pay to the prevailing party reasonable attorney
fees incurred by the prevailing party by reason of the motion for sanctions.
D(4) Sanctions under this section must be limited to amounts sufficient to reimburse the
moving party for attorney fees and other expenses incurred by reason of the false certification,
including reasonable attorney fees and expenses incurred by reason of the motion for sanctions,
and, upon clear and convincing evidence of wanton misconduct, amounts sufficient to deter
future false certification by the party or attorney and by other parties and attorneys. The sanction
may include monetary penalties payable to the court. The sanction must include an order
requiring payment of reasonable attorney fees and expenses incurred by the moving party by
reason of the false certification.
D(5) An order imposing sanctions under this section must specifically describe the false
certification and the grounds for determining that the certification was false. The order must
explain the grounds for the imposition of the specific sanction that is ordered.
E Rule Not Applicable to Discovery. This rule does not apply to any motion, pleading
or conduct that is subject to sanction under TCR 46.
RULE 18
CLAIMS FOR RELIEF
r this section must specifically describe the false
certification and the grounds for determining that the certification was false. The order must
explain the grounds for the imposition of the specific sanction that is ordered.
E Rule Not Applicable to Discovery. This rule does not apply to any motion, pleading
or conduct that is subject to sanction under TCR 46.
RULE 18
CLAIMS FOR RELIEF
A Pleadings; Generally. A pleading which asserts a claim for relief, whether an
original claim, counterclaim, cross-claim, or third-party claim, must contain;
A(1) Plain and Concise Statement. A plain and concise statement of the ultimate facts
constituting a claim for relief without unnecessary repetition.
A(2) Claim for Relief. A demand of the relief which the party claims; if recovery of
money or damages is demanded, the amount thereof must be stated; relief in the alternative or of
several different types may be demanded.
B Pleading Real Market Value. If the real market value of property is in issue, a party
seeking a change of the value shown on the assessment records must plead the dollar amount of
the real market value claimed by that party for each tax year at issue.
C Income Tax Cases. In all income tax cases where the plaintiff is the taxpayer, the
complaint must allege that the assessed tax, penalty, and interest have been paid, and the
requested relief should be for a refund.
C(1) Income Tax Status Contested. If a party disputes that the matter is an income tax
case, the assessed tax, penalty, and interest must be paid within 30 days after the court enters an
order so finding.
34
C(2) Special Designation. If a petition for special designation is filed, the assessed tax,
penalty, and interest must be paid within 30 days after the court enters an order specially
designating the case to the Regular Division.
isputes that the matter is an income tax
case, the assessed tax, penalty, and interest must be paid within 30 days after the court enters an
order so finding.
34
C(2) Special Designation. If a petition for special designation is filed, the assessed tax,
penalty, and interest must be paid within 30 days after the court enters an order specially
designating the case to the Regular Division.
C(3) Undue Hardship Claim. If the tax, penalty, and interest have not been paid because
payment would be an undue hardship, the plaintiff may seek to have the assessment stayed. In such
cases, the following procedures will apply:
C(3)(a) The plaintiff may seek to have the assessment stayed by filing a motion for stay of
payment and an affidavit alleging undue hardship within the time period described in subsections
C(1) and C(2). A form of combined motion and affidavit is available on the court’s website at
https://www.courts.oregon.gov/forms/Documents/TAX-MotionForStay.pdf. The affidavit must set
forth the specific facts and circumstances which establish undue hardship.
C(3)(b) The defendant may file objections to the motion for stay of payment within 30
days following service of the motion. If the defendant objects to the motion and the court cannot
determine from the plaintiff’s affidavit whether payment of the tax, penalty, and interest would
be an undue hardship, the court may require the plaintiff to submit further proof of hardship in
writing or the court may schedule a hearing for that purpose. All hardship hearings will be
conducted by remote means and recorded, unless the court determines that the circumstances
require the parties to appear personally.
C(3)(c) If the court finds undue hardship, an order will be entered staying payment of all
or a portion of the assessed tax, penalty, and interest pending final judgment in the case.
Defendant must file a response to the complaint within 10 days following the date of the order
staying payment.
rded, unless the court determines that the circumstances
require the parties to appear personally.
C(3)(c) If the court finds undue hardship, an order will be entered staying payment of all
or a portion of the assessed tax, penalty, and interest pending final judgment in the case.
Defendant must file a response to the complaint within 10 days following the date of the order
staying payment.
C(3)(d) If the court finds no undue hardship, the court will issue an order granting the
plaintiff up to 30 days from the date of the order to pay the tax, penalty, and interest. Failure of
the plaintiff to pay the tax, penalty, and interest within the time allowed by the court will be
cause for dismissal of the complaint. Defendant must file a response to the complaint within 10
days following the date that plaintiff pays the tax, penalty, and interest in full.
C(4) Failure to Timely File Undue Hardship Claim. If the plaintiff fails to timely file
an affidavit alleging undue hardship under C(3), the court will not dismiss the appeal for that
failure until a notice is issued to plaintiff so stating. Upon receipt of the notice, the plaintiff must
file an affidavit alleging undue hardship within 30 days. Absent contrary evidence, the court will
presume receipt of the notice three days after transmission to the plaintiff.
TCR amended Jan 2, 2024, Jan 1, 2026.
RULE 19
RESPONSIVE PLEADINGS
A Defenses; Form of Denials. A party must state in short and plain terms the party’s
defenses to each claim asserted and must admit or deny the allegations upon which the adverse
party relies. If the party is without knowledge or information sufficient to form a belief as to the
truth of an allegation, the party must so state, and this has the effect of a denial. Denials must
fairly meet the substance of the allegations denied. When a pleader intends in good faith to deny
35
defenses to each claim asserted and must admit or deny the allegations upon which the adverse
party relies. If the party is without knowledge or information sufficient to form a belief as to the
truth of an allegation, the party must so state, and this has the effect of a denial. Denials must
fairly meet the substance of the allegations denied. When a pleader intends in good faith to deny
35
only a part or a qualification of an allegation, the pleader must admit so much of the allegation as
is true and material and must deny only the remainder. Unless the pleader intends in good faith to
controvert all of the allegations of the preceding pleading, the denials may be made as specific
denials of designated allegations or paragraphs, or the pleader may generally deny all of the
allegations except such designated allegations or paragraphs as the pleader expressly admits; but,
when the pleader does so intend to controvert all of the allegations of the preceding pleading, the
pleader may do so by general denial of all allegations of the preceding pleading subject to the
obligations set forth in TCR 17.
B Affirmative Defenses. In pleading to a preceding pleading, a party must set forth
affirmatively: accord and satisfaction; arbitration and award; claim preclusion; discharge in
bankruptcy; duress; estoppel; failure of consideration; fraud; illegality; issue preclusion; laches;
license; payment; release; statute of frauds; statute of limitations; unconstitutionality; waiver;
and any other matter constituting an avoidance or affirmative defense. When a party has
mistakenly designated a defense as a counterclaim or a counterclaim as a defense, the court on
terms, if justice so requires, will treat the pleading as if there had been a proper designation.
lusion; laches;
license; payment; release; statute of frauds; statute of limitations; unconstitutionality; waiver;
and any other matter constituting an avoidance or affirmative defense. When a party has
mistakenly designated a defense as a counterclaim or a counterclaim as a defense, the court on
terms, if justice so requires, will treat the pleading as if there had been a proper designation.
C Effect of Failure to Deny. Allegations in a pleading to which a responsive pleading
is required, other than those as to the amount of damages, are admitted when not denied in the
responsive pleading. Allegations in a pleading to which no responsive pleading is required or
permitted are taken as denied.
RULE 20
SPECIAL PLEADING RULES
A Conditions Precedent. In pleading the performance or occurrence of conditions
precedent, it is sufficient to allege generally that all conditions precedent have been performed or
have occurred. A denial of performance or occurrence must be made specifically and with
particularity, and when so made the party pleading the performance or occurrence must on the
trial establish the facts showing such performance or occurrence.
B Judgment or Other Determination of Court or Officer; How Pleaded. In pleading
a judgment or other determination of a court or officer of special jurisdiction, it is not necessary
to state the facts conferring jurisdiction, but such judgment or determination may be stated to
have been duly given or made. If such allegation is controverted, the party pleading is bound to
establish on the trial the facts conferring jurisdiction.
C Private Statute; How Pleaded. In pleading a private statute, or a right derived
therefrom, it is sufficient to refer to such statute by its title and the day of its passage, and the
court will thereupon take judicial notice thereof.
D Corporate Existence of City or County and of Ordinances or Comprehensive
Plans Generally; How Pleaded.
lish on the trial the facts conferring jurisdiction.
C Private Statute; How Pleaded. In pleading a private statute, or a right derived
therefrom, it is sufficient to refer to such statute by its title and the day of its passage, and the
court will thereupon take judicial notice thereof.
D Corporate Existence of City or County and of Ordinances or Comprehensive
Plans Generally; How Pleaded.
D(1) In pleading the corporate existence of any city, it will be sufficient to state in the
pleading that the city is existing and duly incorporated and organized under the laws of the state
of its incorporation. In pleading the existence of any county, it will be sufficient to state in the
36
pleading that the county is existing and was formed under the laws of the state in which it is
located.
D(2) In pleading an ordinance, comprehensive plan, enactment of any county or
incorporated city, or a right derived therefrom in any court, it will be sufficient to refer to the
ordinance, comprehensive plan, or enactment by its title, if any, otherwise by its commonly
accepted name or number and the date of its passage or the date of its approval when approval is
necessary to render it effective, and the court will thereupon take judicial notice thereof. As used
in this subsection, “comprehensive plan” has the meaning given that term by ORS 197.015.
E Official Document or Act. In pleading an official document or official act, it is
sufficient to allege that the document was issued or the act was done in compliance with law.
F Recitals and Negative Pregnant. No allegations in pleading will be held insufficient
on the grounds that they are pled by way of recital rather than alleged directly. No denial will be
treated as an admission on the ground that it contains a negative pregnant.
icial document or official act, it is
sufficient to allege that the document was issued or the act was done in compliance with law.
F Recitals and Negative Pregnant. No allegations in pleading will be held insufficient
on the grounds that they are pled by way of recital rather than alleged directly. No denial will be
treated as an admission on the ground that it contains a negative pregnant.
G Fictitious Parties. When a party is ignorant of the name of an opposing party and so
alleges in a pleading, the opposing party may be designated by any name, and when such party’s
true name is discovered, the process and all pleadings and proceedings in the action may be
amended by substituting the true name.
H Designation of Unknown Heirs in Actions Relating to Property. When the heirs of
any deceased person are proper party defendants to any action relating to property in this state,
and the names and residences of such heirs are unknown, they may be proceeded against under
the name and title of the “unknown heirs” of the deceased.
I Property Tax Cases. In any proceeding involving property taxation, each party will
address its reliance, if any, on a department rule promulgated under ORS 308.205. See TCR 16
D.
RULE 21
DEFENSES AND OBJECTIONS; HOW PRESENTED; BY PLEADING OR MOTION;
MOTION FOR JUDGMENT ON THE PLEADINGS
A How Presented. Every defense, in law or fact, to a claim for relief in any pleading,
whether a complaint, counterclaim, cross-claim, or third-party claim, must be asserted in the
responsive pleading thereto, except that the following defenses may at the option of the pleader
be made by motion to dismiss: (1) lack of jurisdiction over the subject matter, (2) lack of
jurisdiction over the person, (3) that there is another action pending between the same parties for
the same cause, (4) that plaintiff has not the legal capacity to sue, (5) insufficiency of summons
or process or insufficiency of service of summons or process, (6) that the party asserting the
claim is not the real pa
ion to dismiss: (1) lack of jurisdiction over the subject matter, (2) lack of
jurisdiction over the person, (3) that there is another action pending between the same parties for
the same cause, (4) that plaintiff has not the legal capacity to sue, (5) insufficiency of summons
or process or insufficiency of service of summons or process, (6) that the party asserting the
claim is not the real party in interest, (7) failure to join a party under TCR 29, (8) failure to state
ultimate facts sufficient to constitute a claim, and (9) that the pleading shows that the action has
not been commenced within the time limited by statute. A motion to dismiss making any of
these defenses must be made before pleading if a further pleading is permitted. The grounds
upon which any of the enumerated defenses are based must be stated specifically and with
37
particularity in the responsive pleading or motion. No defense or objection is waived by being
joined with one or more other defenses or objections in a responsive pleading or motion. If, on a
motion to dismiss asserting defenses (1) through (7), the facts constituting such defenses do not
appear on the face of the pleading and matters outside the pleading, including affidavits,
declarations, and other evidence, are presented to the court, all parties will be given a reasonable
opportunity to present affidavits, declarations, and other evidence, and the court may determine
the existence or nonexistence of the facts supporting such defense or may defer such
determination until further discovery or until trial on the merits. If the court grants a motion to
dismiss, the court may enter judgment in favor of the moving party or grant leave to file an
amended complaint. If the court grants the motion to dismiss on the basis of defense (3), the
court may enter judgment in favor of the moving party, stay the proceeding, or defer entry of
judgment.
uch
determination until further discovery or until trial on the merits. If the court grants a motion to
dismiss, the court may enter judgment in favor of the moving party or grant leave to file an
amended complaint. If the court grants the motion to dismiss on the basis of defense (3), the
court may enter judgment in favor of the moving party, stay the proceeding, or defer entry of
judgment.
B Motion for Judgment on the Pleadings. After the pleadings are closed, but within
such time as not to delay the trial, any party may move for judgment on the pleadings.
C Preliminary Hearings. The defenses specifically denominated (1) through (9) in
section A of this rule, whether made in a pleading or by motion, and the motion for judgment on
the pleadings mentioned in section B of this rule will be heard and determined before trial on
application of any party, unless the court orders that the hearing and determination thereof be
deferred until the trial.
D Motion to Make More Definite and Certain. Upon motion made by a party before
responding to a pleading, or if no responsive pleading is permitted by these rules upon motion by
a party within 10 days after service of the pleading, or upon the court’s own initiative at any
time, the court may require the pleading to be made definite and certain by amendment when the
allegations of a pleading are so indefinite or uncertain that the precise nature of the claim,
defense, or reply is not apparent. If the motion is granted and the order of the court is not obeyed
within 10 days after service of the order or within such other time as the court may fix, the court
may strike the pleading to which the motion was directed or make such order as it deems just.
n the
allegations of a pleading are so indefinite or uncertain that the precise nature of the claim,
defense, or reply is not apparent. If the motion is granted and the order of the court is not obeyed
within 10 days after service of the order or within such other time as the court may fix, the court
may strike the pleading to which the motion was directed or make such order as it deems just.
E Motion to Strike. Upon motion made by a party before responding to a pleading or, if
no responsive pleading is permitted by these rules, upon motion made by a party within 10 days
after the service of the pleading upon such party or upon the court’s own initiative at any time,
the court may order stricken: (1) any sham, frivolous, or irrelevant pleading or defense or any
pleading containing more than one claim or defense not separately stated; or (2) any insufficient
defense or any sham, frivolous, irrelevant, or redundant matter inserted in a pleading.
F Consolidation of Defenses in Motion. A party who makes a motion under this rule
may join with it any other motions herein provided for and then available to the party. If a party
makes a motion under this rule, except a motion to dismiss for lack of jurisdiction over the
person or insufficiency of summons or process or insufficiency of service of summons or
process, but omits therefrom any defense or objection then available to the party which this rule
permits to be raised by motion, the party may not thereafter make a motion based on the defense
or objection so omitted, except a motion as provided in subsection G(3) of this rule on any of
the grounds there stated. A party may make one motion to dismiss for lack of jurisdiction over
the person or insufficiency of summons or process or insufficiency of service of summons or
38
process without consolidation of defenses required by this section.
G Waiver or Preservation of Certain Defenses.
ction so omitted, except a motion as provided in subsection G(3) of this rule on any of
the grounds there stated. A party may make one motion to dismiss for lack of jurisdiction over
the person or insufficiency of summons or process or insufficiency of service of summons or
38
process without consolidation of defenses required by this section.
G Waiver or Preservation of Certain Defenses.
G(1) A defense of lack of jurisdiction over the person, that there is another action
pending between the same parties for the same cause, insufficiency of summons or process, or
insufficiency of service of summons or process is waived under either of the following
circumstances: (a) if the defense is omitted from a motion in the circumstances described in
section F of this rule, or (b) if the defense is neither made by motion under this rule nor included
in a responsive pleading. The defenses referred to in this subsection may not be raised by
amendment.
G(2) A defense that a plaintiff has not the legal capacity to sue, that the party asserting
the claim is not the real party in interest, or that the action has not been commenced within the
time limited by statute is waived if it is neither made by motion under this rule nor included in a
responsive pleading or an amendment thereof. Leave of court to amend a pleading to assert the
defenses referred to in this subsection will only be granted upon a showing by the party seeking
to amend that such party did not know and reasonably could not have known of the existence of
the defense or that other circumstances make denial of leave to amend unjust.
nder this rule nor included in a
responsive pleading or an amendment thereof. Leave of court to amend a pleading to assert the
defenses referred to in this subsection will only be granted upon a showing by the party seeking
to amend that such party did not know and reasonably could not have known of the existence of
the defense or that other circumstances make denial of leave to amend unjust.
G(3) A defense of failure to state ultimate facts constituting a claim, a defense of failure
to join a party indispensable under TCR 29, and an objection of failure to state a legal defense to
a claim or insufficiency of new matter in a reply to avoid a defense, may be made in any
pleading permitted or ordered under TCR 13 B or by motion for judgment on the pleadings, or at
the trial on the merits. The objection or defense, if made at trial, will be disposed of as provided
in TCR 23 B in light of any evidence that may have been received.
G(4) If it appears by motion of the parties or otherwise that the court lacks jurisdiction
over the subject matter, the court will dismiss the action. If either or both parties are uncertain
about jurisdiction and file the same claim or claims in another court, the Tax Court may, within
its discretion, hold the case in abeyance until the claims filed in the other court are finally
determined.
TCR amended Jan 1, 2026.
RULE 22
COUNTERCLAIMS, CROSS-CLAIMS, AND THIRD-PARTY CLAIMS
n
over the subject matter, the court will dismiss the action. If either or both parties are uncertain
about jurisdiction and file the same claim or claims in another court, the Tax Court may, within
its discretion, hold the case in abeyance until the claims filed in the other court are finally
determined.
TCR amended Jan 1, 2026.
RULE 22
COUNTERCLAIMS, CROSS-CLAIMS, AND THIRD-PARTY CLAIMS
NOTICE: ORS 305.501(5)(a) provides that any party dissatisfied with the decision of a
magistrate may appeal that decision by filing a complaint in the Regular Division within sixty
days of the magistrate’s decision. ORS 305.501(5)(d) provides that such appeal “is the sole and
exclusive remedy for review of a written decision of a magistrate.” Nothing in these rules may
supersede or conflict with that which is provided for by statute. Accordingly, this court has held
that the statutes governing this court do not contemplate “counterclaims,” and if a party wishes to
appeal the decision of a magistrate in whole or in part, that claim must be made in a complaint.
See Village at Main Street Phase II LLC v. Dept. of Rev., 22 OTR 52 (2015), vacated on other
grounds, 360 Or 738, 387 P3d 374 (2016); Work v. Dept. of Rev., 22 OTR 396 (2017). Litigants
considering filing such claims are encouraged to review these cases. This notice may be
39
applicable to other sections of these rules where “counterclaims” or similar claims are discussed,
such as TCR 6, 7, 13, 15, 18, 19, 21, 47, 53, 54, 67, and 69 (list is not exclusive).
A Counterclaims.
(See NOTICE above regarding availability of counterclaims in this court.)
A(1) Each defendant may set forth as many counterclaims, both legal and equitable, as
such defendant may have against a plaintiff.
A(2) A counterclaim may or may not diminish or defeat the recovery sought by the
opposing party. It may claim relief exceeding in amount or different in kind from that sought in
the pleading of the opposing party.
B Cross-Claim Against Codefendant.
is court.)
A(1) Each defendant may set forth as many counterclaims, both legal and equitable, as
such defendant may have against a plaintiff.
A(2) A counterclaim may or may not diminish or defeat the recovery sought by the
opposing party. It may claim relief exceeding in amount or different in kind from that sought in
the pleading of the opposing party.
B Cross-Claim Against Codefendant.
B(1) In any action where two or more parties are joined as defendants, any defendant
may in such defendant’s answer allege a cross-claim against any other defendant. A cross-claim
asserted against a codefendant must be one existing in favor of the defendant asserting the cross-
claim and against another defendant, between whom a separate judgment might be had in the
action and must be: (a) one arising out of the occurrence or transaction set forth in the
complaint; or (b) related to any property that is the subject matter of the action brought by
plaintiff.
B(2) A cross-claim may include a claim that the defendant against whom it is asserted is
liable, or may be liable, to the defendant asserting the cross-claim for all or part of the claim
asserted by the plaintiff.
B(3) An answer containing a cross-claim must be served upon the parties who have
appeared.
C Third-Party Practice.
C(1) After commencement of the action, a defending party, as a third-party plaintiff,
may cause a summons and complaint to be served upon a person not a party to the action who is
or may be liable to the third-party plaintiff for all or part of the plaintiff’s claim against the third-
party plaintiff as a matter of right not later than 90 days after service of the plaintiff’s summons
and complaint on the defending party. Otherwise the third-party plaintiff must obtain agreement
of parties who have appeared and leave of court
pon a person not a party to the action who is
or may be liable to the third-party plaintiff for all or part of the plaintiff’s claim against the third-
party plaintiff as a matter of right not later than 90 days after service of the plaintiff’s summons
and complaint on the defending party. Otherwise the third-party plaintiff must obtain agreement
of parties who have appeared and leave of court. The person served with the summons and third-
party complaint, hereinafter called the third-party defendant, must assert any defenses to the
third-party plaintiff’s claim as provided in TCR 21 and counterclaims against the third-party
plaintiff and cross-claims against other third-party defendants as provided in sections A and B of
this rule. The third-party defendant may assert against the plaintiff any defenses which the third-
party plaintiff has to the plaintiff’s claim. The third-party defendant may also assert any claim
against the plaintiff arising out of the transaction or occurrence that is the subject matter of the
plaintiff’s claim against the third-party plaintiff. The plaintiff may assert any claim against the
third-party defendant arising out of the transaction or occurrence that is the subject matter of the
40
plaintiff’s claim against the third-party plaintiff, and the third-party defendant thereupon must
assert the third-party defendant’s defenses as provided in TCR 21 and the third-party defendant’s
counterclaims and cross-claims as provided in this rule. Any party may move to strike the third-
party claim or for its severance or separate trial. A third-party may proceed under this section
against any person not a party to the action who is or may be liable to the third-party defendant for
all or part of the claim made in the action against the third-party defendant.
C(2) A plaintiff against whom a counterclaim has been asserted may cause a third-party
to be brought in under circumstances which would entitle a defendant to do so under subsection
C(1) of this section.
section
against any person not a party to the action who is or may be liable to the third-party defendant for
all or part of the claim made in the action against the third-party defendant.
C(2) A plaintiff against whom a counterclaim has been asserted may cause a third-party
to be brought in under circumstances which would entitle a defendant to do so under subsection
C(1) of this section.
D Joinder of Additional Parties.
D(1) Persons other than those made parties to the original action may be made parties to
a counterclaim or cross-claim in accordance with the provisions of TCR 28 and TCR 29.
D(2) In any action against a party joined under this section of this rule, the party joined
will be treated as a defendant for purposes of service of summons and time to answer under TCR
7.
E Separate Trial. Upon motion of any party or on the court’s own initiative, the court
may order a separate trial of any counterclaim, cross-claim, or third-party claim so alleged if to
do so would: (1) be more convenient; (2) avoid prejudice; or (3) be more economical and
expedite the matter.
RULE 23
AMENDED AND SUPPLEMENTAL PLEADINGS
A Amendments. A pleading may be amended by a party once as a matter of course any
time before a responsive pleading is served or, if the pleading is one to which no responsive
pleading is permitted, the party may so amend it at any time within 20 days after it is served.
Otherwise, a party may amend the pleading only by leave of court or by written consent of the
adverse party, and leave will be freely given when justice so requires.
a party once as a matter of course any
time before a responsive pleading is served or, if the pleading is one to which no responsive
pleading is permitted, the party may so amend it at any time within 20 days after it is served.
Otherwise, a party may amend the pleading only by leave of court or by written consent of the
adverse party, and leave will be freely given when justice so requires.
B Amendments to Conform to the Evidence. When issues not raised by the pleadings
are tried by express or implied consent of the parties, they will be treated in all respects as if they
had been raised in the pleadings. Such amendment of the pleadings as may be necessary to cause
them to conform to the evidence and to raise these issues may be made upon motion of any party
at any time, even after judgment, but failure so to amend does not affect the result of the trial of
these issues. If evidence is objected to at trial on the ground that it is not within the issues made
by the pleadings, the court may allow the pleadings to be amended when the merits of the action
will be served thereby and the objecting party fails to establish that it would prejudice such party
in maintaining an action or defense upon the merits. The court may grant a continuance to enable
the objecting party to meet such evidence.
C Relation Back of Amendments. Whenever the claim or defense asserted in the
amended pleading arose out of the conduct, transaction, or occurrence set forth or attempted to
41
nd the objecting party fails to establish that it would prejudice such party
in maintaining an action or defense upon the merits. The court may grant a continuance to enable
the objecting party to meet such evidence.
C Relation Back of Amendments. Whenever the claim or defense asserted in the
amended pleading arose out of the conduct, transaction, or occurrence set forth or attempted to
41
be set forth in the original pleading, the amendment relates back to the date of the original
pleading. An amendment changing the party against whom a claim is asserted relates back if the
foregoing provision is satisfied and, within the period provided by law for commencing the
action against the party to be brought in by amendment, such party (1) has received such notice
of the institution of the action that the party will not be prejudiced in maintaining any defense on
the merits, and (2) knew or should have known that, but for a mistake concerning the identity of
the proper party, the action would have been brought against the party brought in by amendment.
D Amended Pleading Procedure.
D(1) How Amendment Made. When any pleading is amended before trial, mere
clerical errors excepted, it must be done by filing a new pleading, to be called the amended
pleading, or by interlineation, deletion, or otherwise. Such amended pleading must be complete
in itself, without reference to the original or any preceding amended one.
D(2) Motion for Leave to Amend.
D(2)(a) Except as provided in subsection D(2)(b), whenever a motion for leave to amend
a pleading is submitted to the court, it must include, as an attached exhibit to the affidavit, the
entire text of the proposed amended pleading. The text of the pleading must be formatted as
required by this rule. Any material to be added to the pleading by the requested amendment
must be inserted and set out in bold and underlined and any material to be deleted must be
bracketed and italicized.
ading is submitted to the court, it must include, as an attached exhibit to the affidavit, the
entire text of the proposed amended pleading. The text of the pleading must be formatted as
required by this rule. Any material to be added to the pleading by the requested amendment
must be inserted and set out in bold and underlined and any material to be deleted must be
bracketed and italicized.
D(2)(b) If the motion to amend is for a pleading that was composed using preprinted
forms that have been completed by filling in the blanks, the moving party may comply with this
rule by making a copy of the filed pleading and inserting brackets around the material to be
deleted and by interlineating and underlining the material to be inserted in the proposed amended
pleading.
E Service of Amended Complaints. Whenever an amended pleading is filed, it must be
served upon all parties who are not in default. In any case before the Regular Division where the
plaintiff is the taxpayer and the Department of Revenue, an Oregon county assessor, the Portland
Revenue Division, or another Oregon state or local government entity appears as defendant, the
court will serve any amended complaint on the defendant. In all other cases plaintiff must serve any
amended complaint on all parties. As to all parties who are in default or against whom a default
previously has been entered, judgment may be rendered in accordance with the prayer of the
original pleading served upon them, and neither the amended pleading nor the process thereon need
be served upon such parties in default unless the amended pleading asks for additional relief
against the parties in default.
t on all parties. As to all parties who are in default or against whom a default
previously has been entered, judgment may be rendered in accordance with the prayer of the
original pleading served upon them, and neither the amended pleading nor the process thereon need
be served upon such parties in default unless the amended pleading asks for additional relief
against the parties in default.
F Supplemental Pleadings. Upon motion of a party the court may, upon reasonable
notice and upon such terms as are just, permit the party to serve a supplemental pleading setting
forth transactions, occurrences, or events which have happened since the date of the pleading
sought to be supplemented. Permission may be granted even though the original pleading is
defective in its statement of a claim for relief or defense. If the court deems it advisable that the
42
adverse party plead to the supplemental pleading, it will so order, specifying the time therefor.
TCR amended Sept 24, 2023, Jan 1, 2026.
RULE 24
JOINDER OF CLAIMS
A Permissive Joinder. A plaintiff may join in a complaint, either as independent or as
alternate claims, as many claims, legal or equitable, as the plaintiff has against an opposing
party.
B Separate Statement. The claims joined must be separately stated and must not
require different places of trial.
RULE 25
EFFECT OF PROCEEDING AFTER MOTION OR AMENDMENT
A Amendment or Pleading Over After Motion; Nonwaiver of Defenses or
Objections. When a motion to dismiss or a motion to strike an entire pleading or a motion for a
judgment on the pleadings under TCR 21 is allowed, the court may, upon such terms as may be
proper, allow the party to amend the pleading. In all cases where part of a pleading is ordered
stricken, the pleading must be amended in accordance with TCR 23 D. By amending a pleading
pursuant to this section, the party amending such pleading will not thereby be deemed to have
waived the right to challenge the correctness of the court’s ruling.
wed, the court may, upon such terms as may be
proper, allow the party to amend the pleading. In all cases where part of a pleading is ordered
stricken, the pleading must be amended in accordance with TCR 23 D. By amending a pleading
pursuant to this section, the party amending such pleading will not thereby be deemed to have
waived the right to challenge the correctness of the court’s ruling.
B Amendment of Pleading; Objections to Amended Pleading Not Waived. If a
pleading is amended, whether pursuant to section A or B of TCR 23 or section A of this rule or
pursuant to other rule or statute, a party who has filed and received a court’s ruling on any
motion directed to the preceding pleading does not waive any defenses or objections asserted in
such motion by failing to reassert them against the amended pleading.
C Denial of Motion; Nonwaiver by Filing Responsive Pleading. If any objection or
defense is raised by motion, and the motion is denied, the party filing the motion does not waive
the objection or defense by filing a responsive pleading or by failing to reassert the objection or
defense in the re
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