Chapter 305 — Administration of Revenue and Tax Laws; Appeals
ORS 305.400 Payment of costs of subpoena compliance; determination of costs
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.
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.
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.
APPEALS OF INDUSTRIAL PROPERTY OR PLANTS
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2025 Oregon Revised Statutes — official online source
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2025 Oregon Revised Statutes — official online source