Rule 77 Reserved (ORCP Not Adopted)

Rule 77 doesn't contain any actual content. It's marked as "reserved," which means the number is set aside in case it's needed for a future rule. Oregon's Tax Court chose not to adopt this rule from the Oregon Rules of Civil Procedure (ORCP), so there's nothing here that applies to your case.

If you're looking for guidance on this topic, you'll need to check other rules in the Tax Court's rule set, since this particular number is intentionally left blank.