This summary is not the rule. The rule text controls.
This rule is currently blank. Oregon set aside Rule 49 as a placeholder, likely to leave room for a new rule to be added later without having to renumber all the other rules that follow it.
Since there is no content here, it does not create any requirements, rights, or procedures for people involved in a tax court case. You can skip this rule and look at the other numbered rules in the Regular Division for actual guidance on how cases are handled.
If Oregon adds a rule here in the future, it will likely deal with a topic that fits with the rules right before and after it in the numbering system. For now, there is nothing to follow or apply under Rule 49.
