The Tax Court records all courtroom hearings and trials for all cases, except that the Magistrate Division is not a court of record—the recording is made for the convenience of the court and parties. To request a transcript from a hearing you must submit a request to court staff for a recording, then provide the recording to a transcriber (usually a court reporter).
Pursuant to the Oregon Rules of Appellate Procedure 1.35(e), to serve a Notice of Appeal of a Tax Court ruling to the Oregon Supreme Court, use the following email address: email@example.com
NOTE: This email address should not be used to otherwise communicate with the Tax Court.
If you are not filing an appeal of your case (from the Regular Division to the Oregon Supreme Court), you may only need an audio copy
of the hearing or trial and not a transcript. An audio copy is a sound recording that you listen
to. A transcript is a written record of the hearing that you read
. Transcripts are made by a professional transcriber who listens to the audio (sound) recording and types the spoken words into a written document. Transcripts are much more expensive than audio copies.
State law restricts who may receive transcripts of hearings and trials for some cases where a confidentiality order may be in place. If you are requesting a transcript from a restricted (confidential) case type, your request may be denied or you may be required to complete additional paperwork, show identification and pick up the copies in person.
When the Court receives your transcript request, the audio copy/transcript coordinator will prepare an audio copy of the hearing and assign a private transcriber to listen to the audio copy and prepare the written transcript. You will be notified when the court makes the assignment to the transcriber. The transcriber will contact you regarding payment and estimated preparation time.
What are the fees for transcripts and when are they due?
The fees for transcripts are set by state law (ORS 21.345) at:
- Up to $3.00 per page for the original transcript
- $0.25 per page for additional copies of the transcript
Fees are paid directly to the private transcriber. The private transcriber will tell you what forms of payment they accept (cash, check, money order, credit cards, etc.) and when the payment is due.
Please Note: If you are requesting a Non-Appeal Transcript, the transcriber may charge more than $3.00 per page. The transcriber will notify you regarding those costs prior to preparation of the transcript.
When should I receive my written transcript?
The amount of time it takes for the transcriber to prepare your transcript depends on the length of the hearing or trial being transcribed and the current workload of the transcriber. Questions or concerns about the time it will take to prepare a transcript should be discussed with the assigned transcriber.