Rule 31 [Reserved for Expansion]

This rule is currently blank. Oregon has set aside Rule 31 in the Tax Court Rules for possible use later on. There is no actual legal content here right now, so it does not affect your case in any way.

If you are looking for guidance on a specific issue, you will need to check other rules in the Oregon Tax Court Rules (Regular Division). Courts sometimes reserve rule numbers like this so they can add new rules in the future without having to renumber everything else. For now, just know that Rule 31 has no requirements or effect.