Oregon Statutes - Chapter 305 - Administration of Revenue and Tax Laws; Appeals - Section 305.398 - Disclosure and use of industrial property confidential information obtained by third-party subpoena.

(1) When the Department of Revenue or any person has obtained information concerning industrial property by subpoena issued under ORS 305.190 or 305.420, for use in a judicial proceeding concerning the value of a different industrial property, and the provider of the information has designated the information as confidential, access to that information shall be limited by an order of the judicial body conducting the proceeding. The order shall specify the allowable uses of the confidential information and establish the conditions under which disclosure may be made to those individuals described in this section.

(2) The confidential information may be disclosed to the following individuals only:

(a) Counsel for the Department of Revenue.

(b) Counsel of record for any party participating in the proceeding in which the information is to be used.

(c) Employees of the Department of Revenue who are assigned to perform an appraisal using the confidential information.

(d) Those experts or consultants for any party participating in the proceeding who are not, have not previously been and are not anticipated to become directors, officers, employees or business associates of the party, and who have been retained to provide technical advice or testimony in the proceeding.

(3) Before disclosure of information described in this section, each individual to whom disclosure of confidential information will be made shall execute a written acknowledgment of the confidential nature of the information and consent to be bound by the terms of the order of confidentiality, subject to judicial penalties for contempt. Such an acknowledgment shall be executed by any person to whom access to confidential information is actually given.

(4) A written record shall be maintained by the Department of Revenue and any party to whom disclosure is made of the specific material disclosed and the identity of those individuals to whom access has been given, including the name and title of the individuals and the date each was approved to be given access.

(5) The documents, and any copies of them, shall be marked “confidential” or in some way identified to be subject to limited access. Any copies of the original documents shall be reproduced in a way that makes them readily identifiable.

(6) At the conclusion of the proceeding, all documents subject to the provisions of this section shall be returned to the person or agency that originally produced them. Any copies, abstracts or summaries of the information shall be destroyed, and their destruction shall be verified by the party or agency that made the copies. [1993 c.353 §11; 1995 c.650 §86]

Section:  Previous  305.375  305.380  305.385  305.390  305.392  305.394  305.396  305.398  305.400  305.403  305.404  305.405  305.410  305.412  305.415  Next

Last modified: August 7, 2008