This summary is not the rule. The rule text controls.
This rule number doesn't have any content tied to it. The court left it blank on purpose, marking it as "reserved."
In court rule books, judges and rule committees often skip numbers or leave them open when they reorganize rules or plan for future changes. This gives them room to add a new rule later without having to renumber everything else in the book.
For anyone looking at Oregon Tax Court rules, this means Rule 74 simply doesn't apply to your case. You won't find any requirements, procedures, or guidance here because there aren't any. If you're searching for a specific rule and land on this one, you'll need to check other rule numbers for the information you need.
