Rule 2 Form of Action

Oregon Tax Court used to have different types of court cases with different rules, kind of like separating "law" cases from "equity" cases. This rule gets rid of that split. Now there is just one type of case, called a civil action, and it covers everything filed in the Regular Division of the Tax Court.

This means people filing a case do not have to worry about picking the right category of lawsuit or following separate sets of procedures based on old legal labels. The same basic process applies no matter what kind of tax dispute is involved.

There are a few exceptions. If a specific rule, a state law, or the Oregon Constitution says a certain type of case needs special treatment, that special rule still applies. But outside of those exceptions, everyone follows the same single process.