305.430
Hearings to be open to public; report of proceedings; exception; confidential
information. (1)
Except as provided in subsections (2) and (3) of this section, hearings before
the judge or a magistrate of the tax court shall be open to the public. All
proceedings in the regular division of the tax court shall be reported unless
waived by the parties with the consent of the court. The expense of reporting
shall be paid by the state from the appropriation for the court. Proceedings
before the magistrate division shall not be reported.
(2) If
information is confidential under ORS 308.411 (4) or by court order under ORS
305.420 (4), and is introduced into evidence in any hearing before the tax
court, the court first shall make such order or orders as are necessary to
protect the confidentiality of the information.
(3) In any
proceeding before a magistrate or before the tax court judge involving
confidential business records, tax returns or documents containing trade
secrets, upon motion of a party to the proceeding, the magistrate or judge may
make such protective orders as may be necessary to protect the confidentiality
of such records or the information contained therein. In determining whether
such protective orders should be issued, the court shall weigh the harm
suffered by the disclosing party against any benefit received by the public as
a result of the disclosure. Complaints, pleadings and other filings containing
confidential business record information, tax return information or trade
secret information shall be subject to the provisions of this subsection.
(4) In a matter
involving a request for a protective order under subsections (2) and (3) of
this section, the decision of a magistrate of the tax court may be appealed to
the regular division of the tax court and the magistrate may stay the case on
the merits until the request for a protective order is resolved by the tax
court judge or the Supreme Court. A decision of the tax court judge on a
request for a protective order shall be a final order for purposes of appeal to
the Supreme Court. The parties may appeal the issue of the protective order to
the Supreme Court at any time after the protective order was granted or denied
by the tax court judge. Upon appeal to the Supreme Court, the Supreme Court
shall stay the case on the merits until a resolution of the protective order
issue is determined by the Supreme Court. Appeals to the regular division of
the tax court described in this subsection shall be expedited and determined
within 90 days, unless the tax court determines in its discretion that it requires
additional time. [1961 c.533 §19; 1981 c.139 §9; 1981 c.727 §2; 1989 c.760 §1;
1995 c.650 §21; 2005 c.345 §7; 2009 c.457 §1]
305.435 [1961 c.533 §20; 1963 c.280 §1;
1965 c.6 §6; 1977 c.870 §30; 1991 c.459 §16; 1997 c.541 §62; repealed by 1995
c.650 §114]
Notes of Decisions
Department of Revenue v. Universal Foods Corp. (1991)
or · cites it 5×
“425(3)) 4 and (2) where, in certain proceedings, that court grants or denies a protective order sought to preserve confidentiality of data disclosed to the court (ORS 305.430(4)). 5 The “judgment” entered here is not of either character.”
Salisbury v. Dept. of Rev. (2021)
ortc
“See Village at Main Street Phase II, LLC, 356 Or at 167 (citing ORS 305.430(1) (Magistrate Division proceedings “shall not be reported”)).”
Union Pacific Railroad v. Department of Revenue (1986)
ortc · cites it 3×
“In addition to the constitutional provision, however, plaintiffs rely upon ORS 305.430 which provides: “(1) Except as provided in subsection (2) of this section hearings before the tax court shall be open to the public.”
Jimenez v. Dept. of Rev. (2022)
or
“Taxpayers appealed the department’s action to the Magistrate Division of the Tax Court.”
Lamb-Weston, Inc. v. Department of Revenue (1990)
ortc · cites it 2×
“In that review, the court considers the provisions of ORS 305.430(3): “In any case regarding confidential information involving trade secrets or other confidential business records, upon motion of a party to the suit, the court may make such protective orders as may be necessary…”
Harelson v. Schneyder (2003)
ortc
“See generally ORS 305.430(1); TCR 1 C(l)(a). The Regular Division of the Oregon Tax Court is empowered to issue declaratory judgments because it “[i]s a court of record and of general jurisdiction” and “[h]as the same powers as a circuit court.”
Allen v. Department of Revenue (2004)
ortc
“2 The legislative understanding that there are “proceedings” in each of the divisions is reflected in ORS 305.430(1); proceedings before the Regular Division are to be reported, but proceedings before the Magistrate Division are not.”
City of Woodburn v. Domogalla (1963)
ortc
“It requires that all cases be reported (ORS 305.430) and that the opinions of this court be published.”
Pollin v. Department of Revenue (1997)
ortc
“The department did not seek a protective order under ORS 305.430(3). Accordingly, the court will exclude the confidential information in evaluating Rodwick’s appraisal opinion.”
Hillenga v. Dept. of Rev. (2019)
ortc · cites it 7×
“ORS 305.430(3) (2017).2 Two conditions must be met: (1) the documents must be “confidential business records, tax returns or documents containing trade secrets”; and (2) the prospective harm to the disclosing party must outweigh “any benefit received by the public as a result of…”
Level 3 Communications LLC II v. Dept. of Rev. (2019)
ortc · cites it 3×
“The court interprets the Agreement and Order based on principles of contract law, bearing in mind that the Agreement and Order can extend no further than the court’s 402 Level 3 Communications LLC II v. Dept. of Rev.”
— Or. Rev. Stat. § 305.430(1) — 10 cases
Salisbury v. Dept. of Rev. (2021)
ortc
“See Village at Main Street Phase II, LLC, 356 Or at 167 (citing ORS 305.430(1) (Magistrate Division proceedings “shall not be reported”)).”
Jimenez v. Dept. of Rev. (2022)
or
“Taxpayers appealed the department’s action to the Magistrate Division of the Tax Court.”
Harelson v. Schneyder (2003)
ortc
“See generally ORS 305.430(1); TCR 1 C(l)(a). The Regular Division of the Oregon Tax Court is empowered to issue declaratory judgments because it “[i]s a court of record and of general jurisdiction” and “[h]as the same powers as a circuit court.”
Allen v. Department of Revenue (2004)
ortc
“2 The legislative understanding that there are “proceedings” in each of the divisions is reflected in ORS 305.430(1); proceedings before the Regular Division are to be reported, but proceedings before the Magistrate Division are not.”
— Or. Rev. Stat. § 305.430(3) — 6 cases
Pollin v. Department of Revenue (1997)
ortc
“The department did not seek a protective order under ORS 305.430(3). Accordingly, the court will exclude the confidential information in evaluating Rodwick’s appraisal opinion.”
Lamb-Weston, Inc. v. Department of Revenue (1990)
ortc
“In that review, the court considers the provisions of ORS 305.430(3): “In any case regarding confidential information involving trade secrets or other confidential business records, upon motion of a party to the suit, the court may make such protective orders as may be necessary…”
Hillenga v. Dept. of Rev. (2019)
ortc
“ORS 305.430(3) (2017).2 Two conditions must be met: (1) the documents must be “confidential business records, tax returns or documents containing trade secrets”; and (2) the prospective harm to the disclosing party must outweigh “any benefit received by the public as a result of…”
Level 3 Communications LLC II v. Dept. of Rev. (2019)
ortc
“The court interprets the Agreement and Order based on principles of contract law, bearing in mind that the Agreement and Order can extend no further than the court’s 402 Level 3 Communications LLC II v. Dept. of Rev.”
— Or. Rev. Stat. § 305.430(4) — 1 case
Department of Revenue v. Universal Foods Corp. (1991)
or
“425(3)) 4 and (2) where, in certain proceedings, that court grants or denies a protective order sought to preserve confidentiality of data disclosed to the court (ORS 305.430(4)). 5 The “judgment” entered here is not of either character.”
— Or. Rev. Stat. § 305.430(8) — 1 case
Lamb-Weston, Inc. v. Department of Revenue (1990)
ortc
“In that review, the court considers the provisions of ORS 305.430(3): “In any case regarding confidential information involving trade secrets or other confidential business records, upon motion of a party to the suit, the court may make such protective orders as may be necessary…”
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