Rule 70 Form and Entry of Judgment

A Form. Every judgment must be in writing plainly titled as a judgment and set forth in a separate document. The title shall indicate whether the judgment is a limited judgment or supplemental judgment, if applicable. See TCR 67 A. A document titled as a “judgment” and not titled as a limited or supplemental judgment is a general judgment unless the content and context indicate otherwise. A default or stipulated judgment may have appended or subjoined thereto such affidavits, certificates, motions, stipulations, and exhibits as may be necessary or proper in support of the entry thereof.

A(1) Content. No particular form of words is required, but every judgment must:

A(1)(a) Specify the tax year at issue; and the date of the judge’s opinion or order.

A(1)(b) Specify clearly the party or parties in whose favor it is given and against whom it is given and the relief granted or other determination of the action.

A(1)(c) Be signed by the judge rendering such judgment.

A(1)(d) In property tax cases, specify the name of the county in which the property is located and the property’s account number.

A(1)(e) Notwithstanding TCR 70 A(1)(a) to (d), a judgment of dismissal under TCR 54 A(1) need only be signed by the judge.

A(2) Judgment That Includes a Money Award.

A(2)(a) Contents. “Money award” means a judgment or portion of a judgment that requires the payment of money, including judgments for the payment of costs or attorney fees. The requirements of this subsection are not jurisdictional for purposes of appellate review. A money award must contain a separate section clearly labeled as a money award and must include all of the following:

A(2)(a)(i) The name and address of each judgment creditor and the name, address, and telephone number of any attorney who represents one or more of the judgment creditors.

A(2)(a)(ii) The name of each judgment debtor and, to the extent known by the judgment creditor: address, year of birth, the final four digits of the tax identification number, or the final four digits of the Social Security number and the final four digits of the driver license number of each judgment debtor and the name of the state that issued the license; and the name of any attorney for each judgment debtor.

A(2)(a)(iii) The name of any person or public body, as defined in ORS 174.109, other than the judgment creditor’s attorney, that is known by the judgment creditor to be entitled to any portion of the money award.

A(2)(a)(iv) The amount of the judgment, exclusive of amounts required to be included in the separate section under subparagraphs (v) to (viii) of this paragraph.

A(2)(a)(v) Any interest owed as of the date the judgment is entered in the register, either as a specific amount or as accrual information, including the rate or rates of interest, the balance or balances upon which interest accrues, the date or dates from which interest at each rate on each balance runs, and whether interest is simple or compounded and, if compounded, at what intervals.

A(2)(a)(vi) Information about interest that accrues on the judgment after entry in the register, including the rate or rates of interest, the balance or balances upon which interest accrues, the date or dates from which interest at each rate on each balance runs, and whether interest is simple or compounded and, if compounded, at what intervals.

A(2)(a)(vii) For monetary obligations that are payable on a periodic basis, any accrued arrearages, required further payments per period, and payment dates.

A(2)(a)(viii) If the judgment requires the payment of costs and disbursements or attorney fees, a statement indicating that the award is made, any specific amounts awarded, a clear indication of the specific requests for relief for which any attorney fees are awarded and amount of attorney fees awarded for each request for relief.

A(2)(b) Form. The information required by paragraph A(2)(a) of this rule, must be set forth in the money award section of the judgment document in the same order as the requirements appear in paragraph A(2)(a) of this rule in a separate, discrete section immediately above the judge’s signature if the judgment contains more provisions than just the requirements of paragraph A(2)(a) of this rule. The separate section must be clearly labeled at its beginning as a money award.

A(2)(c) The separate section must contain no other provisions except what is specifically required by this rule for judgments and, if applicable, by ORS 24.290 for the payment of money.

A(3) Proposed Judgment. If the proposed judgment does not comply with the requirements in subsections A(1) and (2) of this rule, it will not be signed by the judge. If the judge signs the judgment, it will be entered in the register whether or not it complies with the requirements in subsections A(1) and (2) of this rule.

B Entry of Judgments.

B(1) Filing; Entry; Notice. All judgments will be filed and will be entered in the court records by the tax court clerk. The clerk will, on the date judgment is entered, mail a copy of the judgment, showing its date of filing, to the attorneys of record, if any, of each party who is not in default for failure to appear. If a party who is not in default for failure to appear does not have an attorney of record, the copy will be mailed to the party. The tax court clerk also will make a note in the court records of the mailing. In the entry of all judgments, the clerk will be subject to the direction of the court. Entry of judgment will not be delayed for taxation of costs, disbursements, and attorney fees under TCR 68.

B(2) Judgment Effective upon Entry; Correction. A judgment is effective only when entered as provided in this rule. Upon entry of a judgment, the judgment may be appealed in the manner provided by law. In correcting a judgment, the court will apply the principles of ORS 18.107 and ORS 18.112. A judgment corrected under TCR 71 may be appealed as provided in ORS 19.205(1).

C Submission of Forms of Judgment. After the opinion is filed (and TCR 65 fulfilled, where applicable), the court may designate one of the parties to submit a proposed judgment. If the court does not designate a party to prepare a proposed judgment, the prevailing party shall submit a proposed judgment to the court and serve a copy on each opposing party. Except for default judgments or dismissals on the court’s own motion, each opposing party will have 10 days from the date of service within which to object to the form of the proposed judgment submitted. The parties may waive the 10- day period in a writing filed with the court. See ORS 18.005 to 18.112; ORS 305.480(4); TCR amended Jan 1, 2023, Jan 1, 2026.