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Or. Tax Ct. R. 12
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Rule 12 Pleadings Liberally Construed; Disregard of Error
Rule Text
A Liberal Construction. All pleadings will be liberally construed with a view of substantial justice between the parties.
B Disregard of Error or Defect Not Affecting Substantial Right. The court will, in every stage of an action, disregard any error, defect, or omission in the pleadings or proceedings which does not affect the substantial rights of the adverse party.