Rule 64 Reconsideration

If you disagree with a judge's opinion or order in the Oregon Tax Court, you can ask the court to take another look before the final judgment is signed. This is called a motion for reconsideration. You must file it within 20 days after the opinion or order comes out, and you have to do it before the judge signs the final judgment.

Your motion cannot just say you disagree. You have to base it on specific reasons: a factual mistake in the ruling, an error about who won the case or who has to pay costs, a change in the law since the ruling came out, or a claim that the judge got the law wrong. The court does not like it when people use this motion to repeat arguments they already made in their briefs. If you already made an argument and the judge already addressed it, bringing it up again in a motion for reconsideration usually will not work.

Either side in the case can ask for oral argument on this kind of motion, meaning a chance to speak to the judge in person or remotely instead of just relying on written papers. The court decides whether to allow this, and will only grant it if hearing arguments out loud will actually help the judge decide. The court can also decide on its own to schedule oral argument, even if no one asks for it. If you do request oral argument, you need to say how much time you need and whether you want to appear remotely or in person.