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.

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.

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.