150-192.440 [Renumbered to 150-192-0400]
150-192.501 [Renumbered to 150-192-0500]
Public Records Requests
(1) The department shall provide, upon request, a copy of any public record that the requestor has a right to inspect.
(2) Requests for taxpayer records. Under ORS 314.840(1)(a), the department provides taxpayers and their authorized representatives access to the taxpayer’s tax return and related records containing information that would otherwise be exempt from public records disclosure. A person requesting taxpayer records must pay a document charge of no more than the actual costs of making records available.
(a) Requests should be made in writing and must contain the taxpayer’s full name, address, Social Security number, daytime phone number, the tax year(s) requested, and signature.
(b) Send requests to: Department of Revenue, Tax Services Unit, 955 Center St. NE, Salem, OR 97301.
(c) Document charge. There may be a charge for locating, preparing, and providing documents.
(A) Payment must be included with the request.
(B) Transcripts of tax returns are available through the same process for free.
(3) Requests for all other public records. Any person may make a public records request of the department. Following are the procedures and costs for making such a request.
(a) Requests must be made in writing and must include:
(A) Requester’s name.
(B) Requester’s contact information.
(C) A detailed description of the records being requested.
(b) Send requests to: Department of Revenue, Public Records Coordinator, 955 Center St. NE, Salem, OR 97301.
(c) Fees. There may be fees associated with fulfilling a public records request.
(A) Requesters may be charged for staff time spent preparing records.
(B) Requesters may be charged for attorney time spent on certain types of legal reviews.
(C) Physical copies are $0.25 per page.
(D) The department will provide an estimate of any fees to the requester for approval. Payment is required before any records will be provided.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 192.440, 314.840(1)(a)
Hist.: TC 9-1981, f. 12-7-81, cert. ef. 12-31-81; RD 12-1984, f. 12-5-84, cert. ef. 12-31-84; REV 3-2015, f. 12-23-15, cert. ef. 1-1-16; Renumbered from 150-192.440, REV 17-2016, f. 8-10-16, cert. ef. 9-1-16
Department Records Exempt from Disclosure
(1) The department shall protect as confidential the material listed in paragraph 2 of this rule and contained in its files relating to business activities of any person. (“Person” as used in this rule is defined in ORS 311.605.) There shall be no access to files containing confidential material except by department employees or by those authorized by the department, by statute, or by court order. Any department employee having access or charged with controlling or maintaining such files shall be familiar with and comply with the department’s procedures regarding security of the confidential material. Each employee shall sign a statement that explains their responsibility for the maintenance of confidentiality of the department’s confidential materials.
(2) The confidential materials included in the above referenced files are:
(a) Real and personal property tax returns and supporting schedules filed under ORS 308.290.
(b) Statements filed by companies such as railroads, gas, electric, and telephone in connection with the assessment of their properties under ORS 308.525.
(c) Reports of gross earnings filed by telephone companies under ORS 308.720 in connection with the in-lieu tax on gross earnings.
(d) Statements filed by mutual or cooperative associations engaged in operating electric transmission and distribution systems under ORS 308.810 in connection with the in lieu tax on gross earnings.
(e) Information collected by the department for purposes of establishing values under ORS 321.282 and 321.430. This includes but is not limited to sales of logs, standing timber sales between private parties, logging costs and other costs associated with logging. Particulars of private timber sales and purchases where the sales price was agreed upon on or after October 3, 1989, and log sales and purchases made on or after July 1, 1989, are subject to the confidentiality provisions of 321.381 and are not subject to this rule.
(f) Harvest forecast information obtained by the department from private parties.
(g) “Trade secrets” as defined under ORS 192.501(2).
(h) Research and statistical data of the department which allows identification of confidential material relating to the business activities of any person.
(i) Any information voluntarily submitted to the department in confidence and not otherwise required by law to be submitted when such information should reasonably be considered confidential. Such information includes but is not limited to production records, sale or purchase records, financial statements or similar business records to the extent such information would permit identification of the individual enterprise. It is the finding of the department that public interest would suffer by the disclosure of such information.
(3) It is the policy of the department to protect confidential information in its files. However, if a court lawfully orders the disclosure of confidential data, the department will limit the information disclosed in strict compliance with rulings of the court. Confidential information provided by a taxpayer which is relevant to the determination of the taxability or valuation of the taxpayer’s property may be disclosed in any administrative proceeding in which the taxability or valuation is an issue.
(4) The handling of confidential materials shall be as follows:
(a) The department mail clerk makes distribution to the Property Tax Division which further sorts and directs the mail to the proper work station.
(b) Returns are assembled for processing in restricted areas only.
(c) Confidential material is stored in and returned to files at end of day and protected from visual inspection by unauthorized persons at all times.
(d) Confidential areas are kept secured after working hours.
(e) Materials acquired by field appraisers or delivered by taxpayers will follow procedures in the above form as stated in items c through e.
(5) For public access to department records not exempted from disclosure in ORS 192.501 and 192.502, refer to OAR 150-183-0010 for proper procedure.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 192.501
Hist.: 12-31-80, Renumbered from 150-308.290; RD 8-1988, f. 12-19-88, cert. ef. 12-31-88; RD 11-1990, f. 12-20-90, cert. ef. 12-31-90; Renumbered from 150-192.501, REV 17-2016, f. 8-10-16, cert. ef. 9-1-16
State Archives • 800 Summer St. NE • Salem, OR 97310