ORS 305.192¹
Disclosure of books and papers relating to appraisal or assessment of industrial property

(1) Notwithstanding ORS 192.311 (Definitions for ORS 192.311 to 192.478) to 192.478 (Exemption for Judicial Department) or any other law or rule, any books or papers produced by an owner or any other person with respect to an industrial property, pursuant to an order issued under ORS 305.190 (Subpoenaing and examining witnesses, books and papers) (1) in connection with the appraisal or assessment of industrial property, shall be exempt from disclosure by the Department of Revenue. No subpoena or judicial order shall be issued compelling the department or any of its officers or employees to disclose those books or papers.

(2) Notwithstanding subsection (1) of this section, the department may disclose, subject to any order entered by the court limiting further disclosure, any books or papers, or any part or all of the information contained therein, in a judicial proceeding involving the value of that industrial property with respect to which the books and papers were produced or any other similar industrial property.

(3) Before the department discloses information under subsection (2) of this section, it shall notify the owner of the property to which the information relates. The owner shall have 30 days to seek an order from the tax court prohibiting or limiting the department’s disclosure of the information. In determining whether to allow disclosure of the information, the court shall consider the need for disclosure and the possible harm to the owner from that disclosure. The decision of the tax court is reviewable by the Supreme Court in the same manner as any other decision of the tax court. [1991 c.903 §3; 1995 c.650 §83]

Notes of Decisions

When determining whether depart­ment may disclose in­for­ma­­tion re­gard­ing industrial prop­erty, court must determine whether need for disclosure of in­for­ma­­tion outweighs potential harm of disclosure to owner including use of in­for­ma­­tion by competitors, unions, suppliers, customers and any entities or per­sons who affect opera­tions of owner. Lamb-Weston, Inc. v. Dept. of Rev., 12 OTR 253 (1992)

Statute does not limit disclosure of in­for­ma­­tion to confidential in­for­ma­­tion. Lamb-Weston, Inc. v. Dept. of Rev., 12 OTR 253 (1992)

Owner of industrial prop­erty has burden of proving that potential harm from disclosure of in­for­ma­­tion outweighs need for disclosure of in­for­ma­­tion. Lamb-Weston, Inc. v. Dept. of Rev., 12 OTR 253 (1992)

Chapter 305

Notes of Decisions

Policy of efficient and effective tax collec­tion makes doctrine of estoppel against govern­ment in tax cases one of rare applica­tion. Pacific Conference v. Dept. of Rev., 7 OTR 429 (1978)

Law Review Cita­tions

9 WLJ 193-260 (1973); 48 WLR 147 (2011)

1 Legislative Counsel Committee, CHAPTER 305—Administration of Revenue and Tax Laws; Appeals, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors305.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 305, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano305.­html (2019) (last ac­cessed May 16, 2020).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information