Oregon Tax Court Rules (Magistrate Division) – 2026

These are the rules of the Magistrate Division of the Oregon Tax Court, where most Oregon tax appeals begin. Proceedings there are informal and a party need not be represented by a lawyer. The rules cover filing an appeal, responsive and amended pleadings, service and computation of time, case management, discovery, evidence, hearings, and decisions and appeals to the Regular Division. The division cites its own rules as "TCR-MD" and cites the Regular Division's rules, which it applies where its own are silent, as "TCR".

Last updated October 08, 2026

Browse all 22 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 Filing Appeals Rule 2 Responsive Pleadings; Amended Pleadings Rule 3 Service; Computing Time Rule 4 Special Designation Rule 5 Filing Confidential Information; Filing Sealed Documents Rule 6 Court Proceedings and Procedures Rule 7 Motions Rule 8 Scheduling Rule 9 Discovery Rule 10 Mediation Rule 11 Evidence; Trial Procedure Rule 12 Exhibits Rule 13 Motions for Summary Judgment Rule 14 Conduct and Decorum Rule 15 Recording Rule 16 Allowance and Award of Costs and Disbursements Rule 17 Decisions Rule 18 Correction; Reconsideration Rule 19 Appeals Rule 20 Judgments Rule 21 Enforcement; Sanctions Rule 22 Media Coverage of Court Proceedings