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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
Section 305.390 - Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant.
Universal Citation: OR Rev Stat § 305.390 (2019)
A subpoena for the production of records may be issued under ORS 305.190 or 305.420 to the owner of an industrial plant, as defined in ORS 308.408, for purposes of a proceeding involving the determination of the value of a different industrial plant for ad valorem property taxation, only under the following conditions:
(1) The information to be produced is to be used to determine the value of a specific industrial plant;
(2) The information to be produced is not available to the person or agency issuing the subpoena from any public source; and
(3) The information to be produced is likely to improve the accuracy or reliability of the determination of value. [1993 c.353 §4]
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