74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
 
 
                            Enrolled
 
                         House Bill 2318
 
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of House Interim Committee on
  Judiciary for Judicial Department)
 
 
                     CHAPTER ................
 
 
                             AN ACT
 
 
Relating to tax court mediation procedures; creating new
  provisions; and amending ORS 305.501.
 
Be It Enacted by the People of the State of Oregon:
 
  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
 
 
Enrolled House Bill 2318 (HB 2318-INTRO)                   Page 1
 
 
 
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. + }
                         ----------
 
 
Passed by House March 26, 2007
 
 
      ...........................................................
                                             Chief Clerk of House
 
      ...........................................................
                                                 Speaker of House
 
Passed by Senate May 17, 2007
 
 
      ...........................................................
                                              President of Senate
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Enrolled House Bill 2318 (HB 2318-INTRO)                   Page 2
 
 
 
 
 
Received by Governor:
 
......M.,............., 2007
 
Approved:
 
......M.,............., 2007
 
 
      ...........................................................
                                                         Governor
 
Filed in Office of Secretary of State:
 
......M.,............., 2007
 
 
      ...........................................................
                                               Secretary of State
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Enrolled House Bill 2318 (HB 2318-INTRO)                   Page 3