Oregon Tax Court Rules (Regular Division) – 2026
The Oregon Tax Court is a court of statewide jurisdiction over questions of tax law. These are the rules of its Regular Division, which hears appeals from the Magistrate Division de novo. They cover appeals to the Regular Division, jurisdiction, pleadings and motions, parties, discovery and depositions, summary judgment, trial, judgments, costs and disbursements, and appeals to the Oregon Supreme Court. Their subdivisions are cited by a cumulative path in the manner of the Oregon Rules of Civil Procedure, which the court's rules follow closely.
Browse all 85 rules of the 2026 edition below. Each rule includes the full text, a plain-English summary, committee notes, amendment history, and cross-references to related rules. Use the search box to find rules by keyword or number.
Rule 1
Appeals to the Regular Division; Correspondence; Fees; Representation
Rule 2
Form of Action
Rule 3
Media Coverage of Court Proceedings
Rule 4
Jurisdiction
Rule 5
Jurisdiction (In Rem)
Rule 6
Personal Jurisdiction Without Service of Summons
Rule 7
Service of Complaints; Summons Generally
Rule 8
Process
Rule 9
Service and Filing of Pleadings and Other Documents; Electronic and Conventional
Rule 10
Time
Rule 11
Appearance by Attorneys Licensed in Other Jurisdictions
Rule 12
Pleadings Liberally Construed; Disregard of Error
Rule 13
Kinds of Pleadings Allowed; Former Pleadings Abolished
Rule 14
Motions
Rule 15
Time for Filing Pleadings or Motions
Rule 16
Form of Pleadings
Rule 17
Signing of Pleadings, Motions, and Other Documents; Sanctions
Rule 18
Claims for Relief
Rule 19
Responsive Pleadings
Rule 20
Special Pleading Rules
Rule 21
Defenses and Objections; How Presented; By Pleading or Motion; Motion for Judgment on the Pleadings
Rule 22
Counterclaims, Cross-claims, and Third-party Claims
Rule 23
Amended and Supplemental Pleadings
Rule 24
Joinder of Claims
Rule 25
Effect of Proceeding After Motion or Amendment
Rule 26
Real Party in Interest; Capacity of Partnerships and Associations
Rule 27
Minor or Incapacitated Parties
Rule 28
Joinder of Parties
Rule 29
Joinder of Persons Needed for Just Adjudication
Rule 30
Misjoinder and Nonjoinder of Parties
Rule 31
[Reserved for Expansion]
Rule 32
Class Actions
Rule 33
Intervention
Rule 34
Substitution of Parties
Rule 35
Segregation and Protection of Personal Information
Rule 36
General Provisions Governing Discovery
Rule 37
Perpetuation of Testimony or Evidence Before Action or Pending Appeal
Rule 38
Persons Who May Administer Oaths for Depositions; Foreign Depositions
Rule 39
Depositions Upon Oral Examination
Rule 40
Depositions Upon Written Questions
Rule 41
Effect of Errors and Irregularities in Depositions
Rule 42
[Reserved for Expansion]
Rule 43
Production of Documents and Things and Entry Upon Land for Inspection and Other Purposes
Rule 44
[Reserved for Expansion]
Rule 45
Requests for Admission
Rule 46
Failure to Make Discovery; Sanctions
Rule 47
Summary Judgment
Rule 48
Parties Appearing Amicus Curiae on Cross-motions for Summary Judgment and Other Proceedings
Rule 49
[Reserved for Expansion]
Rule 50
Accomodations
Rule 51
Issues
Rule 52
Case Management Conference; Setting and Postponement of Case
Rule 53
Consolidation; Separate Trials
Rule 54
Dismissal of Actions; Settlement Conferences
Rule 55
Subpoena
Rule 56
Exhibits; View of Property
Rule 57
Conduct and Ethics; Decorum in Proceedings
Rule 58
Trial Procedure
Rule 59
Remote Communications and Testimony
Rule 60
Motion for Dismissal at Trial
Rule 61
Briefs and Memorandums
Rule 62
Decision of Court
Rule 63
[Reserved for Expansion]
Rule 64
Reconsideration
Rule 65
Computations
Rule 66
Submitted Controversy
Rule 67
Judgments
Rule 68
Allowance and Award of Attorney Fees and Costs and Disbursements
Rule 69
Default Orders and Judgments
Rule 70
Form and Entry of Judgment
Rule 71
Relief from Judgment or Order
Rule 72
Stay of Proceedings to Enforce Judgment
Rule 73
Reserved (ORCP Not Adopted)
Rule 74
Reserved (ORCP Not Adopted)
Rule 75
Reserved (ORCP Not Adopted)
Rule 76
Reserved (ORCP Not Adopted)
Rule 77
Reserved (ORCP Not Adopted)
Rule 78
Order or Judgment for Specific Acts
Rule 79
Reserved (ORCP Not Adopted)
Rule 80
Reserved (ORCP Not Adopted)
Rule 81
Reserved (ORCP Not Adopted)
Rule 82
Reserved (ORCP Not Adopted)
Rule 83
Reserved (ORCP Not Adopted)
Rule 84
Reserved (ORCP Not Adopted)
Rule 85
Reserved (ORCP Not Adopted)