Oregon Administration of Revenue and Tax Laws; Appeals
The records of the tax court shall include a register, journal and fee book.
The register is a book wherein the clerk shall enter, by its title, every suit or proceeding commenced in, or transferred or appealed to, the tax court, according to the date of its commencement, transfer or appeal. Thereafter, until the entry of judgment, the clerk shall note therein, according to the date thereof, the filing or return of any paper or process, or the making of any order, rule or other direction in or concerning such suit or proceeding.
The journal is a book wherein the clerk shall enter the proceedings of the court.
The fee book is a book wherein the clerk shall enter, under the title of every cause, against the party to whom the service is rendered, the clerks fees earned, and whether received or not received.
The files of the court are all papers or process filed with or by the clerk of the court, in any suit or proceeding therein, or before the judge.
Separate records shall be kept for the magistrate division.