(2) Any complaint or petition that is required by law to be filed with the Oregon Tax Court, that is otherwise sufficient for filing and that is:
(a) Transmitted through the United States mail or a private express carrier, shall be deemed filed on the date that it was deposited in the United States mail or dispatched via a private express carrier, as shown by a post-office cancellation mark or by any other record from the United States Postal Service or a private express carrier showing the date that the appealing party initiated mailing or dispatch.
(b) Lost in transmission through the United States mail or a private express carrier, shall be deemed filed on the date it was deposited in the United States mail or dispatched via a private express carrier if the appealing party:
(A) Can establish by evidence satisfactory to the tax court that the complaint or petition was deposited in the United States mail or dispatched via a private express carrier and was addressed correctly to the court; and
(B) Files with the court a duplicate of the lost complaint or petition within 90 days after it was deposited in the United States mail or dispatched via a private express carrier. [1975 c.381 §2; 1979 c.689 §3; 1993 c.612 §3; 2005 c.225 §3; 2019 c.376 §1]
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