This summary is not the rule. The rule text controls.
Rule 82 in the Oregon Tax Court Rules (Regular Division) is currently reserved. This means there is no active rule here right now. The court has set this number aside, but it has not adopted the matching rule from the Oregon Rules of Civil Procedure.
In practice, this means the rule number exists in the structure of the court's rules, but it does not contain any requirements or instructions you need to follow. 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 placeholder does not apply.
It's common for court rules to reserve certain numbers, either for future use or because a rule from another set of procedures was not carried over. If you have questions about what rule might apply to your situation, it's a good idea to check with the court directly or look at related rule numbers nearby.
