Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant.

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  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Administration of Revenue and Tax Laws; Appeals
  5. Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant.

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(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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