{"data":{"id":"us-or/ors-305.390","jurisdiction":"us-or","citation":"ORS 305.390","heading":"Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant.","body":"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:\n      (1) The information to be produced is to be used to determine the value of a specific industrial plant;\n      (2) The information to be produced is not available to the person or agency issuing the subpoena from any public source; and\n      (3) The information to be produced is likely to improve the accuracy or reliability of the determination of value.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 305 — Administration of Revenue and Tax Laws; Appeals"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors305.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"d96d77715f107f6ace8331bd3eb368af87792dbda0b4e6fb1922ef96822979af","source_id":"us-or","stale":false,"prev":"us-or/ors-305.385","next":"us-or/ors-305.392"},"notice":"GroundRules: Original legal text. Not legal advice."}