Rule 85 Reserved (ORCP Not Adopted)

This rule number is reserved and not currently used. Oregon's Tax Court has chosen not to adopt this particular rule from the Oregon Rules of Civil Procedure (ORCP), which is the set of general court rules used as a model for many Tax Court rules.

Because Rule 85 is reserved, it does not create any actual requirements or procedures for people involved in a Tax Court case. You won't need to follow any instructions under this rule number, since none exist. It simply holds a spot in the numbering system in case the court decides to add a rule here in the future.

The note about the rules taking effect on January 1, 2026 tells you when this full set of Tax Court procedures becomes official. If you're looking for guidance on a specific issue in your case, you'll need to check other rule numbers, since Rule 85 won't have anything relevant to offer.