In this case the tax court entered an order dismissing the plaintiffs complaint on February 24,1988. On March 2, 1988, before entry of judgment and before 10 days had elapsed, plaintiff submitted a motion for “reconsideration or clarification.” On March 8,1988, the tax court granted the motion for reconsideration. On May 6, 1988, the tax court entered an order granting both the defendant’s motion for summary judgment and the intervenors’ motion to dismiss. Judgment to that effect was entered on June 7, 1988, and Northwest filed a notice of appeal on June 23,1988.

The intervenors contend that the tax court’s order dated February 24,1988, was appealable and that neither the filing of a motion for “reconsideration,” nor the granting of that motion by the tax court, tolls the 30-day period during which notice of appeal must be filed under ORS 19.026.

Because we hold that the February 24,1988 order was not appealable, we need not reach intervenors’ arguments concerning the effect of a motion for reconsideration upon the 30-day period for appeal.