Rule 58 Trial Procedure
Rule Text
A Opening Statements. When the case is called for trial, the parties may make opening statements. Opening statements must be concise statements of the issues to be tried and the parties’ positions, without argument. In any proceeding involving property taxation, each party will address its reliance, if any, on a department rule promulgated under ORS 308.205. See TCR 16 D.
B Presentation of Evidence. Plaintiff will present its evidence first. After plaintiff rests, defendant will present its evidence, including any rebuttal of plaintiff’s case-in-chief. After defendant rests, plaintiff may present any rebuttal evidence. The taking of any evidence after plaintiff’s rebuttal (i.e., surrebuttal) will be solely within the discretion of the court. If there are multiple parties, the court will direct the order for presentation of evidence.
C Closing Arguments. When the evidence is concluded, plaintiff will commence and conclude the arguments to the court. The plaintiff may waive the opening argument, and if defendant then argues the case to the court, plaintiff will have the right to reply to the argument of defendant, but not otherwise. If the parties agree, closing arguments may be made in writing. The dates for submission will be set by the court.
D Addition to or Correction of Transcript.
D(1) A party desiring to correct or add to the transcript must file a motion in the Tax Court within 15 days after filing of the transcript and mail a copy of the motion to the tax court clerk. When multiple portions of the oral record have been designated as part of the record on appeal or if more than one court reporter or transcriptionist is preparing the transcript, the transcript is not deemed filed until the last portion of the transcript due on appeal is filed.
D(2) The tax court clerk will hold the appeal in abeyance pending the Tax Court’s disposition of the motion and the occurrence of one of the events specified in paragraph D(5)(b) or (c) of this rule.
D(3) After the filing of a timely motion to correct or add to the transcript, the Tax Court will have authority to grant an extension of time for making the corrections or additions to the transcript.
D(4)(a) If the Tax Court allows a motion to correct the transcript, after the filing of the corrected transcript, the moving party must request that the Tax Court enter an order settling the transcript. The appeal will remain in abeyance until receipt by the tax court clerk of a copy of the order settling the transcript as provided in paragraph D(5)(b) of this rule.
D(4)(b) If the Tax Court allows a motion to add to the transcript, the appeal will remain in abeyance for a period of 15 days after the filing of the additional transcript. If a motion to correct the additional transcript is filed timely, the appeal will continue in abeyance pending disposition of the motion to correct and receipt of an order settling the transcript as provided in paragraph D(5)(b) of this rule.
D(4)(c) If the Tax Court denies the motion, the appeal will be reactivated as provided in paragraph D(5)(c) of this rule.
D(5)(a) If no motion to correct or add to the transcript is filed, the transcript will be deemed settled 15 days after it is filed, and the period for filing the appellant’s brief will begin the next day.
D(5)(b) If a motion to correct or add to the transcript is filed and allowed, the period for filing the appellant’s opening brief will begin the day after entry by the tax court clerk for the order settling the transcript.
D(5)(c) If a motion to correct or add to the transcript is filed and denied, the period for filing the appellant’s opening brief will begin the day after entry of the order by the tax court clerk.
E Failure to Appear for Trial. When a party who has filed an appearance fails to appear for trial, the court may, in its discretion, proceed to trial and judgment without further notice to the non-appearing party. TCR amended Jan 1, 2023.