Oregon Statutes 321.682 – Confidentiality of reports, returns and appraisal data
(1) Except as otherwise specifically provided by law, it shall be unlawful for the Department of Revenue or any officer or employee of the department to divulge or make known in any manner the amount of the tax or any particulars set forth or disclosed in any report or return required to be filed under ORS § 321.045 or 321.741 or any appraisal data collected to make determinations of specially assessed value of forestland pursuant to ORS § 321.201 to 321.222. It shall be unlawful for any person or entity to whom information is disclosed or given by the department pursuant to ORS § 321.684 (2) or any other provision of state law to divulge or use such information for any purpose other than that specified in the provisions of law authorizing the use or disclosure. No subpoena or judicial order shall be issued compelling the department or any of its officers or employees, or any person who has acquired information pursuant to ORS § 321.684 (2) or any other provision of state law, to divulge or make known the amount of tax or any particulars set forth or disclosed in any report or return except where the taxpayer’s liability for timber tax is to be adjudicated by the court from which such process issues.
Terms Used In Oregon Statutes 321.682
- Appraisal: A determination of property value.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- Subpoena: A command to a witness to appear and give testimony.
(2) As used in this section, ‘officer,’ ’employee’ or ‘person’ includes an authorized representative of the officer, employee or person, or any former officer, employee or person, or an authorized representative of such former officer, employee or person. [1989 c.1083 § 18; 2001 c.860 § 26; 2003 c.454 § 60; 2003 c.621 § 45a]