Legal Opinion
Southern Oregon Broadcasting Co. v. Department of Revenue
Oregon Supreme Court
Decided July 3, 1979No. TC 1210-S, SC 25696PublishedCited by 17 opinions
1Opinion of the Court
*37LINDE, J.
Plaintiff, a company operating cable television systems in southern Oregon, appeals from an order of the Oregon Tax Court requiring it to let the Department of Revenue inspect certain business records in order to appraise plaintiff’s property for taxation by Douglas County.
ORS 305.190(1) empowers the Director of the Department of Revenue to "order the production of any books or papers in the hands of any person, company or corporation, whenever necessary in the prosecution of any inquiries deemed necessary or proper in their [sic] official capacity.” Pursuant to this authority, the…
2Cases cited9 opinions
- United States v. Morton Salt Co.Supreme Court of the United States · 1950
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- Pacific Power & Light Co. v. Department of RevenueOregon Supreme Court · 1979
- Bend Millwork Co. v. Department of RevenueOregon Supreme Court · 1979
- Pope & Talbot, Inc. v. State Tax CommissionOregon Supreme Court · 1959
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- State v. ThreetOregon Supreme Court · 1982
- Las Vegas Police Protective Ass'n Metro, Inc. v. Eighth Judicial District Court of the State of Nevada Ex Rel. County of ClarkNevada Supreme Court · 2006
- Department of Revenue v. Universal Foods Corp.Oregon Supreme Court · 1991
- United Telephone Co. v. Department of RevenueOregon Supreme Court · 1989
- State v. GhimOregon Supreme Court · 2016
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