Chapter 283
AN ACT
HB 2318
Relating to tax court mediation procedures; creating new provisions;
and amending ORS 305.501.
Be It Enacted by the People of
the State of
SECTION 1. ORS 305.501 is amended to read:
305.501. (1) Except as
provided in subsection (2) of this section, an appeal to the tax court shall be
heard by a tax court magistrate unless specially designated by the tax court
judge for hearing in the regular division. In any matter arising under the
property tax laws and involving a county or county assessor that is designated
for hearing in the regular division, the Department of Revenue shall be
substituted for the county as a party.
(2) A party to the
appeal may request mediation, or the tax court on its own motion may assign the
matter to mediation. If the mediation does not result in an agreed settlement
within 60 days after the [date of the
assignment] end of the mediation session, the appeal shall,
absent a showing of good cause for a continuance, be assigned to a
magistrate for hearing.
(3) The tax court, with
the assistance of the State Court Administrator, shall establish procedures for
magistrate division hearings and mediation.
(4)(a) Subject to the
rules of practice and procedure established by the tax court, a magistrate is
not bound by common law or statutory rules of evidence or by technical or
formal rules of procedure, and may conduct the hearing in any manner that will
achieve substantial justice. A hearing may be
conducted in person or by telephone. Magistrates may confer with each other in
order to reach a decision on any matter.
(b) All written
magistrate decisions shall be mailed to the parties to the appeal and to the
Department of Revenue within five days after the date of entry of the written
decision.
(5)(a) Any party
dissatisfied with a written decision of a magistrate may appeal the decision to
the judge of the tax court by filing a complaint in the regular division of the
tax court within 60 days after the date of entry of the written decision.
(b) If a decision of a
magistrate involves any matter arising under the property tax laws and a county
was a party to the proceeding before the magistrate, the Department of Revenue
may file a notice of appeal whether or not the department had intervened in the
proceeding before the magistrate. In such cases, the department shall appear
before the tax court judge in any proceeding on appeal.
(c) If a decision of a
magistrate involves any matter arising under the property tax laws and a party
other than a county appeals the decision to the tax court judge, the Department
of Revenue shall be the defendant.
(d) Appeal to the judge
of the tax court is the sole and exclusive remedy for review of a written
decision of a magistrate.
(6) Appeal of a final
decision of a magistrate before the judge of the tax court shall be as provided
in ORS 305.425 (1) and 305.570.
(7) If no appeal is
taken to the tax court judge within 60 days, the decision of the magistrate
shall become final. The tax court shall enter a judgment enforcing all final
decisions of the magistrate, which judgment shall be binding upon all parties.
ORS 305.440 (2) applies to the final determination of any property tax matter.
SECTION 2. The amendments to ORS 305.501 by section 1
of this 2007 Act apply to matters assigned to mediation on or after the
effective date of this 2007 Act.
Approved by the Governor June 1, 2007
Filed in the office of Secretary of State June 1, 2007
Effective date January 1, 2008
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