(1) As used in this section, ‘consumer reporting agency’ means any person that, for monetary fees or dues or on a cooperative nonprofit basis, regularly engages in whole or in part in the practice of assembling or evaluating consumer credit information or other information on consumers for the purpose of furnishing consumer reports to third parties, and that uses any means or facility of interstate commerce for the purpose of preparing or furnishing consumer reports.

Terms Used In Oregon Statutes 314.843

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100

(2)(a) Notwithstanding ORS § 314.835, and subject to rules established by the Department of Revenue, if a taxpayer has neglected or refused to pay any tax and has not filed in good faith an appeal to the tax court within the period required by ORS § 305.280 contesting the tax, the department may:

(A) Report periodically to consumer reporting agencies the name of any taxpayer who is delinquent in the payment of taxes and the amount owed by the taxpayer; and

(B) Otherwise make available to a consumer reporting agency upon its request information regarding the amount of delinquent taxes owed by a taxpayer.

(b) The department shall provide advance notice to the taxpayer concerning the proposed reporting of information to the consumer reporting agencies. The notice must inform the taxpayer:

(A) Of the amount of the tax liability that the department will report to the consumer reporting agencies;

(B) That the department will continue to report the amount of tax liability owed without sending additional notice to the parties;

(C) Of the taxpayer’s right to request an administrative review within 30 days after the date of the notice; and

(D) Of the issues that may be considered on review.

(3) The department shall report information under subsection (2) of this section only to a person that has furnished evidence satisfactory to the department that the person is a consumer reporting agency.

(4) When the department has made a report to a consumer reporting agency under subsection (2) of this section, the department shall promptly notify the consumer reporting agency when the department’s records show that the taxpayer no longer owes delinquent taxes. [2009 c.640 § 7]