reglab/housing_qa huggingface dataset:
OR Rev Stat § 305.392 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.392 - Process for limiting scope of third-party subpoena.

(1) This section applies to subpoenas issued under ORS 305.190 or 305.420 (4) to owners of industrial plants, as defined in ORS 308.408, for the production of books, papers, correspondence or any other documents to be used in a judicial proceeding that involves the determination of the value of a different industrial plant, for purposes of ad valorem property taxation. The purpose of this section is to provide a process by which the parties may limit the scope of a subpoena for the production of documents, if possible. (2) Before any person or the Department of Revenue may issue a subpoena to which this section applies, the person or department shall give written notice to the person or agency to be subpoenaed that a subpoena will be issued no sooner than 60 days after the date the notice is received. The notice shall state the general nature of the documents desired to be produced and the purpose for which they will be used. The notice shall state that the person or agency to be subpoenaed may request an informal meeting with the person or department giving notice to identify the nature and form of documents the person or agency has and to verify the need for the documents desired to be produced. (3) If the person or agency receiving a notice given under subsection (2) of this section requests an informal meeting as provided in the notice, the person or department giving notice shall meet with the person or agency before issuing the subpoena. If the parties can agree that only specific documents need to be produced, the subpoena may then be issued and shall be limited to those documents. (4) If the person or agency receiving a notice under subsection (2) of this section does not request a meeting, or if the parties cannot agree on the specific documents to be produced, the person or department giving notice may issue the subpoena on or after the date specified in the notice. (5) A person or agency given notice under subsection (2) of this section may not seek relief from compliance with a subpoena or for protection of documents to be produced until a subpoena has been issued. [1993 c.353 §7; 1995 c.650 §84; 2005 c.345 §5]
OR Rev Stat § 305.394 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.394 - When industrial plant owner may choose not to produce information sought by subpoena.

(1) If the owner of an industrial plant that is located outside this state is given notice under ORS 305.392, or is served with a subpoena for purposes of appraisal of an industrial plant located within this state, the owner may choose not to produce any documents related to the income or expenses of the industrial plant that are identified in the notice or the subpoena, if that information is described in ORS 308.411 (8) as exempt from disclosure for an owner electing under ORS 308.411 (2). (2) As used in this section, "industrial plant" has the meaning given in ORS 308.408. [1993 c.353 §9]
OR Rev Stat § 305.396 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.396 - Protection of confidentiality of industrial property information obtained by 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, and the provider of the information has designated the information as confidential, the confidentiality of the information shall be protected as provided in this section. (2) If the department or any person in possession of information described in subsection (1) of this section intends to use that information in a judicial proceeding, the court shall close the proceedings to anyone other than representatives of the parties to the proceeding at any time the confidential information is presented as evidence. The court shall limit the disclosure of the information to representatives of the parties to the proceeding as provided in ORS 305.398. The court also shall seal those parts of the record of the proceeding that contain confidential information. This subsection shall apply to proceedings on appeal from the court proceeding. [1993 c.353 §10; 1995 c.650 §85]
OR Rev Stat § 305.398 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|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]
OR Rev Stat § 305.400 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.400 - Payment of costs of subpoena compliance; determination of costs.

(1) Any agency or person issuing a subpoena under ORS 305.190 or 305.420 for information concerning industrial property, shall pay the reasonable costs of compliance with the subpoena incurred by the party responding to the subpoena. (2) Reasonable costs include the cost of locating records, preparing copies of records, costs of postage, freight or delivery, the cost of materials used to organize or contain records and the cost of management review of material to be produced to determine compliance with the subpoena. (3) Reasonable costs do not include the cost of duplicating records for the use of the person producing the records or legal fees or management costs incurred in resisting compliance with a subpoena. [1993 c.353 §12]
OR Rev Stat § 305.403 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.403 - Appeal of value of state-appraised industrial property in tax court.

(1) An appeal by a taxpayer dissatisfied with the assessed value or specially assessed value of land or improvements of a state-appraised industrial property must be brought in the tax court. (2) An appeal under this section is taken by filing a complaint with the tax court in the manner prescribed under ORS 305.560 during the period following the date the tax statements are mailed for the current tax year and ending December 31. (3)(a) The complaint shall be entitled in the name of the person filing the complaint as plaintiff, and the Department of Revenue and the county assessor as defendants. (b) In answering and defending against the allegations of the complaint: (A) The department shall respond only to those allegations that relate to the appraisal or assessment performed by the department; and (B) The county assessor shall respond only to those allegations that relate to the appraisal or assessment performed by the county assessor. (c) The department and the county assessor shall both remain parties to a proceeding described in this subsection unless either party is dismissed by order of the court. (4) Service of the complaint upon the department and the county assessor shall be accomplished by the clerk of the tax court mailing a copy of the complaint to the Director of the Department of Revenue and to the county assessor. (5) As used in this section, "state-appraised industrial property" has the meaning given that term in ORS 306.126 and includes those properties appraised by the department for ad valorem property tax purposes. [1995 c.650 §82; 1997 c.541 §58; 2005 c.225 §2; 2005 c.345 §15; 2011 c.111 §1; 2015 c.36 §2]
OR Rev Stat § 305.404 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.404 - Oregon Tax Court; definitions; usage.

Unless the context requires otherwise, as used in ORS 305.404 to 305.560 and other revenue and tax laws, "tax court" or "Oregon Tax Court" means the Oregon Tax Court created under ORS 305.405. In an appropriate case, "tax court" may include either the regular division or the magistrate division of the Oregon Tax Court, or both, or the judge or judges of the tax court or its magistrates or a combination. In a few instances, "tax court" may include the tax court clerk or other employees of the regular or magistrate division of the tax court. [1995 c.650 §104]
OR Rev Stat § 305.405 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.405 - Oregon Tax Court; creation; jurisdiction.

As part of the judicial branch of state government, there is created a court of justice to be known as the Oregon Tax Court. The tax court, in cases within its jurisdiction pursuant to ORS 305.410: (1) Is a court of record and of general jurisdiction, not limited, special or inferior jurisdiction. (2) Has the same powers as a circuit court. (3) Has and may exercise all ordinary and extraordinary legal, equitable and provisional remedies available in the circuit courts, as well as such additional remedies as may be assigned to it. [1961 c.533 §1; 1965 c.6 §1]
OR Rev Stat § 305.412 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.412 - Jurisdiction to determine value.

When the determination of real market value or the correct valuation of any property subject to special assessment is an issue before the tax court, the court has jurisdiction to determine the real market value or correct valuation on the basis of the evidence before the court, without regard to the values pleaded by the parties. [2005 c.224 §2] Note: 305.412 was added to and made a part of 305.404 to 305.560 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 305.415 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.415 - Service of papers and process.

Except as otherwise provided in ORS 305.404 to 305.560, the mailing by registered or certified mail of any pleading, decision, order, notice or process, other than a subpoena, in respect to proceedings before the court shall be sufficient service thereof. [1961 c.533 §25]
OR Rev Stat § 305.418 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.418 - When transmitted complaint or petition considered to be filed.

(1) As used in this section, "private express carrier" has the meaning given that term in ORS 293.660. (2) Any complaint or petition that is required by law to be filed with the Oregon Tax Court, that is otherwise sufficient for filing and that is: (a) Transmitted through the United States mail or a private express carrier, shall be deemed filed on the date that it was deposited in the United States mail or dispatched via a private express carrier, as shown by a post-office cancellation mark or by any other record from the United States Postal Service or a private express carrier showing the date that the appealing party initiated mailing or dispatch. (b) Lost in transmission through the United States mail or a private express carrier, shall be deemed filed on the date it was deposited in the United States mail or dispatched via a private express carrier if the appealing party: (A) Can establish by evidence satisfactory to the tax court that the complaint or petition was deposited in the United States mail or dispatched via a private express carrier and was addressed correctly to the court; and (B) Files with the court a duplicate of the lost complaint or petition within 90 days after it was deposited in the United States mail or dispatched via a private express carrier. [1975 c.381 §2; 1979 c.689 §3; 1993 c.612 §3; 2005 c.225 §3; 2019 c.376 §1]
OR Rev Stat § 305.419 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.419 - Tax, penalty and interest payable before appeal; dispute as to nature of tax; how determined; waiver; refund.

(1) Except as provided in subsection (3) of this section, in any appeal from an order, act, omission or determination of the Department of Revenue involving a deficiency of taxes imposed upon or measured by net income, the tax assessed, and all penalties and interest due, shall be paid to the department on or before the filing of a complaint with the regular division of the Oregon Tax Court under ORS 305.560 or within 30 days after entry of an order specially designating a complaint for hearing in the regular division under ORS 305.501. If a dispute exists as to whether the matter involves a deficiency of taxes imposed upon or measured by net income, the tax assessed and all penalties and interest shall be paid within 30 days after entry of a decision or order finding that the matter involves a deficiency of taxes imposed upon or measured by net income. The complaint shall be filed as a claim for refund. (2) Penalty and interest due under subsection (1) of this section are the amounts stated in the order, notice of assessment, notice of refund denial or proposed adjustment under ORS 305.270 by the department from which the appeal is taken. (3) Where payment of the tax, penalty and interest would be an undue hardship, plaintiff may file an affidavit alleging undue hardship within the time described in subsection (1) of this section. A plaintiff’s failure to file an affidavit alleging hardship is not grounds for dismissal of the complaint, provided the plaintiff files the affidavit within 30 days after receiving notice of lack of an affidavit alleging undue hardship from the court. If the tax court finds undue hardship, the tax court judge may stay all or any part of the payment of tax, penalty and interest required under subsection (1) of this section. If the tax court judge finds no undue hardship, the tax court judge may grant the plaintiff up to 30 days from the date of determination to pay the tax, penalty and interest. Failure by the plaintiff to pay the tax, penalty and interest or to establish undue hardship will be cause for dismissing the complaint. (4) If, in any appeal to the Oregon Tax Court for which payment of tax, penalty and interest assessed is required before filing of a complaint, the tax court orders that all or any part of the amount paid be refunded by the department, the amount so ordered to be refunded shall bear interest at the rate established for refunds in ORS 305.220. Interest shall be computed from the date of payment to the department. [1982 s.s.1 c.29 §§2, 3; 1985 c.407 §1; 1995 c.650 §17; 1997 c.872 §19; 2015 c.45 §1]
OR Rev Stat § 305.420 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.420 - Issuance of subpoenas; administration of oaths; depositions.

(1) The judge, a magistrate or the clerk of the tax court, on the request of any party to the proceeding, or the attorney of the party, shall issue subpoenas requiring the attendance of and the giving of testimony by witnesses, and subpoenas duces tecum requiring the production of any returns, books, papers, documents, correspondence and other evidence pertaining to the matter under inquiry at any designated place of hearing in the manner prescribed by law in civil actions in courts of this state. (2) Any employee of the court designated in writing for the purpose by the judge may administer oaths. (3) Any party to the proceeding may cause the depositions of witnesses residing within or without the state to be taken in the manner prescribed by law for like depositions in civil actions in courts of this state. To that end, the party may compel the attendance of witnesses and the production of returns, books, papers, documents, correspondence and other evidence pertaining to the matter under inquiry. (4) Subject to ORS 305.390 and 305.392, subpoenas in a proceeding involving the determination of the value of an industrial plant, as defined in ORS 308.408, for purposes of ad valorem property taxation, may be issued as provided in subsection (1) of this section. However, upon petition of the person subpoenaed, the court shall make an order determining if the evidence sought by the subpoena is relevant to the pending proceeding and, if requested by the person subpoenaed, an order as required in the interests of justice to protect the confidentiality of the information subpoenaed. [1961 c.533 §17; 1963 c.304 §1; 1981 c.139 §5; 1993 c.353 §6; 1995 c.650 §18; 2003 c.46 §5; 2005 c.345 §6]
OR Rev Stat § 305.422 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.422 - Waiver of penalty for failure to timely file property return.

If a penalty under ORS 308.295 or 308.296 for the failure to timely file a real, combined or personal property return as required by ORS 308.290 is the subject of an appeal to the tax court, the court may waive the liability for all or a portion of the penalty upon a proper showing of good and sufficient cause. [2001 c.303 §5]
OR Rev Stat § 305.425 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.425 - Proceedings to be without jury and de novo; issues reviewable; rules of procedure.

(1) All proceedings before the judge of the tax court shall be original, independent proceedings and shall be tried without a jury and de novo. (2) If a statute provides for an appeal to or a review by the court of an order, act, omission or determination of the Department of Revenue, a board of property tax appeals or of any other administrative agency, the proceeding shall be an original proceeding in the nature of a suit in equity to set aside such order or determination or correct the act or omission. The time within which the statute provides that the proceeding shall be brought is a period of limitations and is not jurisdictional. (3) All hearings and proceedings before the tax court judge shall be in accordance with the rules of practice and procedure promulgated by the court, which shall conform, as far as practical to the rules of equity practice and procedure in this state. [1961 c.533 §16; 1965 c.6 §3; 1967 c.78 §9; 1973 c.484 §7; 1977 c.870 §29; 1981 s.s. c.1 §23; 1995 c.650 §19; 1997 c.541 §60]
OR Rev Stat § 305.427 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.427 - Burden of proof in tax court proceedings.

In all proceedings before the judge or a magistrate of the tax court and upon appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation. [1965 c.6 §5; 1995 c.650 §20]