This summary is not the rule. The rule text controls.
This rule doesn't actually contain any content. It's marked as "reserved," which means the Oregon Tax Court has set aside this rule number but hasn't put any specific requirement or procedure in it.
The note "ORCP not adopted" tells you that the court chose not to use a matching rule from the Oregon Rules of Civil Procedure (ORCP) for this number. Sometimes tax court rules follow the same numbering as the state's general civil court rules, but in this case, the tax court decided not to adopt whatever rule would normally appear at this spot.
For anyone involved in a tax court case, this means you can skip Rule 75. There's nothing here that affects your case, and you won't find any guidance or requirements under this number. If you're looking for a specific procedure, you'll need to check other rules in the Oregon Tax Court's rule set.
