Rule 81 Reserved (ORCP Not Adopted)

This rule number is reserved and currently has no content in the Oregon Tax Court Rules for the Regular Division. It means the corresponding rule from the Oregon Rules of Civil Procedure (ORCP) was not adopted for use in Tax Court cases.

If you're looking for guidance on this topic, you'll need to check other applicable rules or consult with the court, since this particular rule number doesn't provide any usable procedure or requirement. There's nothing here that affects your case one way or another.