Current through Register Vol. 61, No. 4, April 1, 2022
This rule applies only to conferences conducted in the Property
(1) The department will
hold a conference if it determines that the written record is insufficient to
make a decision. If a conference is necessary, it will be held by telephone
unless the department finds it more appropriate to hold the conference in
person. The department will record the conferences.
When the department schedules a
conference, it will send written notice to the participants 30 to 90 days in
(a) The department may grant
postponement requests for good cause. The department may require that a
participant requesting a postponement obtain the approval of the other
participants prior to granting a postponement.
(b) The department may dismiss the petition
if the petitioner or authorized representative fails to appear or be available
at the time of the conference.
(3) Conferences will be conducted by a
conference officer who is in charge of the conference proceedings.
(4) Conference participants may authorize any
person to be a witness on their behalf; however, only those persons qualified
under ORS 305.230 may be authorized to act
as a taxpayer's representative. The department will not require any particular
person to testify. The conference officer will administer an oath to all
persons giving testimony.
burden of proof in all conferences is on the person seeking relief. A
preponderance of the evidence is sufficient to sustain the burden of proof.
(6) Any evidence to be considered
during the conference must have been mailed to the department and all
participants at least ten business days prior to the conference, or it must
have been actually received by the department and all participants at least
five business days prior to the conference.
(7) No information will be accepted after the
conference unless the conference officer determines that more information is
needed to clarify an issue raised during the conference.
(8) Conference participants must not
communicate privately with the conference officer concerning the substantive
issue in a petition. If such a communication occurs, the conference officer
will inform the other participants of the communication and give them a
reasonable opportunity to respond.
The conference decision is an order for
purposes of ORS 309.115
(a) Conference decisions may be appealed to
the Oregon Tax Court within 90 days of the mailing date, as provided in ORS
(b) The department may correct or amend a
conference decision if a written request is received within 90 days of the date
the conference decision was issued. The department will not amend a conference
decision that has been appealed to the Tax Court.
(c) The department may issue a preliminary
ruling when an intermediate decision is required prior to making the final
decision. A preliminary ruling is not a final decision for purposes of appeal.
Participants to a
conference may request a copy of the recording of the proceeding and shall pay
reasonable costs. See OAR 150-192-440
. No written transcripts will be provided.
(11) Any exhibit introduced at the
conference may be destroyed by the department anytime after 90 days following
the issuance of an order, unless, prior to the end of the 90-day period, the
person who presented the exhibit makes a written request for the return of the
Admin. R. 150-306-0070
12-31-77; TC 16-1979, f. 12-20-79, cert. ef. 12-31-79; TC 6, 1981, f. 12-7-81,
cert. ef. 12-31-81; RD 8-1983, f. 12-20-83, cert. ef. 12-31-83; RD 5-1986, f.
& cert. ef. 12-31-86; RD 10-1990, f. 12-20-90, cert. ef. 12-31-90; RD
6-1991, f. 12-30-91, cert. ef. 12-31-91; RD 1-1997(Temp), f. 6-13-97, cert. ef.
7-4-97 thru 12-31-97; RD 5-1997, f. 12-12-97, cert. ef. 12-31-97; REV 4-1999,
f. 12-1-99, cert. ef. 12-31-99, Renumbered from 150-305.115-(A); REV 1-2003, f.
& cert. ef. 7-31-03; REV 8-2012, f. 12-18-12, cert. ef. 1-1-13; REV 1-2013,
f. & cert. ef. 3-28-13; Renumbered from 150-306.115-(C),
43-2016, f. 8-12-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS