305.192
Disclosure of books and papers relating to appraisal or assessment of
industrial property.
(1) Notwithstanding ORS 192.311 to 192.478 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 (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
City of Portland v. Bartlett, 509 P.3d 99 (Or. 2022).
“815(4) (exempting from disclosure reports made to the Bureau of Labor and Industries for the purpose of determining prevailing wage rates, not- withstanding the public records law); ORS 305.192(1) (exempting from disclosure documents produced in connection with the appraisal or…”
23rd & Flanders LLC v. Multnomah Cnty. Assessor, 17 Or. Tax 438 (Or. T.C. 2003).
“722(5), a decision by the Department of Revenue to disclose materials related to industrial properties pursuant to ORS 305.192(3), and appeal of an income tax assessment as provided by ORS 305.”
Lamb-Weston, Inc. v. Dep't of Revenue, 12 Or. Tax 253 (Or. T.C. 1992).
· cites it 6× “A portion of that bill, now codified as ORS 305.192, addresses the problem discussed in Lamb-Weston II; ORS 305.”
— Or. Rev. Stat. § 305.192(1) — 2 cases
City of Portland v. Bartlett, 509 P.3d 99 (Or. 2022).
“815(4) (exempting from disclosure reports made to the Bureau of Labor and Industries for the purpose of determining prevailing wage rates, not- withstanding the public records law); ORS 305.192(1) (exempting from disclosure documents produced in connection with the appraisal or…”
Lamb-Weston, Inc. v. Dep't of Revenue, 12 Or. Tax 253 (Or. T.C. 1992).
“A portion of that bill, now codified as ORS 305.192, addresses the problem discussed in Lamb-Weston II; ORS 305.”
— Or. Rev. Stat. § 305.192(3) — 2 cases
23rd & Flanders LLC v. Multnomah Cnty. Assessor, 17 Or. Tax 438 (Or. T.C. 2003).
“722(5), a decision by the Department of Revenue to disclose materials related to industrial properties pursuant to ORS 305.192(3), and appeal of an income tax assessment as provided by ORS 305.”
Lamb-Weston, Inc. v. Dep't of Revenue, 12 Or. Tax 253 (Or. T.C. 1992).
“A portion of that bill, now codified as ORS 305.192, addresses the problem discussed in Lamb-Weston II; ORS 305.”
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