Rule 1 Filing Appeals

A Filing a Complaint; Fee.

A(1) Filing a Complaint. The plaintiff must submit to the court all of the following:

A(1)(a) A signed written complaint on the form provided by the court, or in similar format;

A(1)(b) Copies of the signed written complaint and any attached documents;¹

A(1)(b)(i) Plaintiff must submit one (1) copy of the complaint in income tax cases; and

A(1)(b)(ii) Plaintiff must submit two (2) copies of the complaint in property tax cases; and

A(1)(c) A fee for each complaint filed. ORS 305.490. The fee must be tendered at the time of the filing of the complaint. The current fee amount is available on the court’s website.²

A(2) Fee Deferral or Waiver. The plaintiff may, by application, request the court to consider deferral or waiver of the fee, as provided under ORS 21.680 and ORS 21.685. The plaintiff must make such application in place of the required fee at the time of filing the complaint.

A(3) Electronic Filing Requirement. Electronic filing is required for attorneys with active membership in the Oregon State Bar unless a waiver from the electronic filing requirement is granted by the court. Electronic filing is permissive for parties not represented by an attorney with active membership in the Oregon State Bar. With respect to electronic filing, the Magistrate Division will follow TCR 9 A, applying UTCR 21. Where the content of those rules conflicts with a Magistrate Division rule on something other than electronic filing, the Magistrate Division rule controls.

A(4) Complaint Deemed Filed When Mailed or Sent by Private Express Carrier; Satisfactory Evidence.

A(4)(a) Under ORS 305.418(2)(a), when the court receives a complaint, the court will deem the complaint “filed” on the following date:

A(4)(a)(i) 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.

A(4)(a)(ii) 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.

A(4)(a)(iii) 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.

A(4)(b) 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:

A(4)(b)(i) 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.

A(4)(b)(ii) Provides the court satisfactory evidence of the date of mailing or dispatch; and

A(4)(b)(iii) 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-MD 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.

B Contents of the Complaint.

B(1) Complaint Form. The complaint must state:

B(1)(a) The nature of the plaintiff’s interest;

B(1)(b) The facts showing how the plaintiff is aggrieved by the order, act, omission, or determination; and

B(1)(c) The reasons why the order, act, omission or determination should be reversed or modified.

B(1)(d) For cases involving property valuation, the complaint must state the real market value requested for each tax account or unit of property, as described in TCR-MD 1 B(1)(e)(i), and for each tax year at issue.

B(1)(e) Joinder of Claims and Parties. For situations not covered by these rules, the court follows TCR 24, 28, 29 and 30 (misjoinder) to the extent relevant.

B(1)(e)(i) Property Tax Cases--Multiple Property Tax Years, Accounts. A complaint may include multiple tax years. A complaint may include multiple property tax accounts if the property in all accounts is part of the same unit of property. For purposes of this rule, the court will treat property as part of the same unit if (1) the property is under common ownership and (2) the accounts contain contiguous or adjacent real property or personal property that is used together with real property in one or more of the accounts. For more information on a “unit of property,” see ORS 310.160.

B(1)(e)(ii) Non-Property Tax Cases--Multiple Notices of Assessment. A person may file a single complaint with respect to as many Oregon Department of Revenue notices or Portland Revenue Division Appeals Board decisions as are directed to that person. If a notice or decision is directed to more than one person, each person may file a complaint separately or jointly with any other person to whom the notice or decision is directed.

B(1)(e)(iii) No Effect on Timeliness. A filer’s decision to file a single complaint under this rule has no effect on the timeliness of the filing under ORS 305.280 or other law. A claim that is barred by a statute of limitations will not become timely merely because it is included in a complaint with a timely claim. A claim that is timely under a statute of limitations will not become untimely merely because it is included in a complaint with an untimely claim.

B(2) Complaint Attachments. Copies of the order or notice being appealed and any other submitted documents must be attached to the original and any copies of the complaint. Nondocumentary attachments, including storage devices like CDs and USB flash drives, are prohibited.

C Service.

C(1) Taxpayer as Plaintiff and Taxing Authority as Defendant. Where the taxpayer is the plaintiff and the defendant(s) is the Oregon Department of Revenue, an Oregon county assessor, or another Oregon state or local government entity, the taxpayer does not need to serve a copy of the complaint on the defendant(s). In those cases, the court will serve the complaint on the defendant(s) by mail or email.³ Service is complete the third day after the date of mailing or sending, unless the court learns the complaint did not reach the defendant.

C(2) Taxpayer as Plaintiff and Defendant Other than Taxing Authority. If the plaintiff names a defendant other than, or in addition to, the Oregon Department of Revenue, an Oregon county assessor, 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 registered or certified mail, or by another method permitted under TCR 7 D. The plaintiff must provide proof of service of the complaint and summons in accordance with TCR 7 F.

C(3) Taxing Authority as Plaintiff. Where the plaintiff is not the taxpayer, the plaintiff must serve by certified mail a copy of the complaint and a summons prepared as provided in TCR 7 C upon each taxpayer or other defendant within the period for filing an appeal and file an affidavit or declaration with the court attesting to the service within a reasonable time. The affidavit or declaration must specify that the complaint and summons were mailed to each defendant’s address by certified mail on a certain date and must include a copy of the return receipt as an attachment.

D Confidential Information. The filing of a signed Authorization to Represent form is recognized by the court as permitting authorized representatives to receive information from the Department of Revenue that would otherwise be confidential under ORS 314.835. See ORS 305.239(2).

E Representation.

E(1) Generally.

E(1)(a) Individual Representation. In any proceeding before the Magistrate Division, a party who is an individual may represent and appear on his or her own behalf.

E(1)(b) Authorized Representatives Permitted. A party may be represented by:

E(1)(b)(i) An Oregon attorney or a certified law student, pursuant to the Oregon State Bar’s Law Student Appearance Program;⁴

E(1)(b)(ii) An Oregon Certified Public Accountant;

E(1)(b)(iii) The authorized employee of a taxpayer who is regularly employed by the taxpayer in tax matters;

E(1)(b)(iv) A designated representative of a nonprofit organization or an organization exempt from taxation;

E(1)(b)(v) A spouse, child who has arrived at the age of majority, or parent; or

E(1)(b)(vi) A person designated as representative in an authorization to represent filed with the court in the form required by TCR-MD 1 E(1)(c). See ORS 305.239(1)(g).

E(1)(c) Authorization to Represent Forms. Except for an Oregon attorney, a representative appearing pursuant to the provisions of ORS 305.239 must file an authorization to represent with the court and serve it on all opposing parties. The authorization to represent must be on the form provided by the court.⁵

E(1)(d) Income Tax Matters Representation Generally. A licensed tax practitioner may represent a taxpayer in matters related to the administration of any tax on or measured by net income. ORS 305.239(1)(b).

E(1)(e) Property Tax Matters Representation Generally. A licensed real estate broker or state certified, licensed, or registered appraiser may represent a taxpayer in matters related to the administration of any ad valorem property tax. ORS 305.239(1)(d).

E(2) Representing a Partnership, S Corporation, or Other Entity. A partnership, limited liability company, or other entity may be represented in all matters pursuant to ORS 305.239(1)(a), in income tax matters pursuant to ORS 305.239(1)(b), and in property tax matters pursuant to 305.239(1)(d). A limited liability company or other entity that is disregarded 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. A person may appear 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. See also HB 2101; Or Laws 2019, ch 132.

E(2)(a) Limited Liability Company. A limited liability company will be treated in the way it is classified for federal income tax purposes (as a partnership, corporation, S corporation, disregarded, etc.). See ORS 63.810.

E(2)(b) Partnership. Pursuant to ORS 305.239(1)(e) and ORS 305.242, partners in a partnership may be represented by the designated tax matters partner with respect to appeals involving taxes on or measured by net income. Oregon Administrative Rules (OAR) 150-305- 0180 contains the rules the court will follow as to the form of designation. A designation must be filed with the complaint or responsive pleading.

E(2)(c) S Corporation. Pursuant to ORS 305.239(1)(c) and ORS 305.494, 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. A representative shareholder may be designated by the corporation. 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 responsive pleading.

E(3) Authorized Representatives: Designation, Communication, and Change.

E(3)(a) Number of Authorized Representatives. A party may be represented by no more than two authorized representatives who are not Oregon attorneys. If a party designates more than one authorized representative, any document filed with the Magistrate Division of the Oregon Tax Court may be signed by either individual designated as an authorized representative for that party. A document is not signed unless it bears the signature of an authorized representative.

E(3)(b) Communication Through an Authorized Representative. The first authorized representative named will be the primary representative. The court and opposing parties will provide written communications to the primary representative. A party that has designated an authorized representative may only communicate with the court through its authorized representative.

E(3)(c) Change in Authorized Representative. Any change of the authorized representative must be submitted to the court and all other parties in the same form as required of the original authorization. The notice of change must identify the new primary authorized representative.

E(4) Limited Scope Representation.

E(4)(a) Applicability. This rule applies to limited scope representation in Magistrate Division cases.

E(4)(b) Notice of Limited Scope Representation. When an attorney intends to represent a party only for a case management conference, mediation, or other proceeding under this rule, the attorney shall file and serve, as soon as practicable, a Notice of Limited Scope Representation in substantially the form as set out on the Tax Court’s website: www.courts.oregon.gov/courts/tax/help/Pages/forms.aspx.

E(4)(c) Termination of Limited Scope Representation. When the attorney has completed all services within the scope of the Notice of Limited Scope Representation, the attorney shall file and serve a Notice of Termination of Limited Scope Representation in substantially the form as set out on the Tax Court’s website: www.courts.oregon.gov/courts/tax/help/Pages/forms.aspx.

E(4)(d) Service of Documents. After an attorney files a Notice of Limited Scope Representation in accordance with this rule, service of all documents shall be made upon the attorney and the party represented on a limited scope basis. The service requirement terminates as to the attorney when a Notice of Termination of Limited Scope Representation is filed and served, or when the attorney withdraws.