STATE, DEPT. OF REVENUE v. D.R. JOHNSON LBR. CO.

TC 1335-S; SC 26640.

617 P.2d 603 (1980)

289 Or. 679

IN RE ENFORCEMENT OF SUBPOENA AND ORDER OF THE DEPARTMENT OF REVENUE ISSUED TO PRESIDENT, Manager or Other Officer of D.R. Johnson Lumber Co., P.O. Box 66, Riddle, Oregon. STATE of Oregon, Department of Revenue, Respondent, v. D.R. JOHNSON LUMBER CO., and D.R. Johnson, As President, Manager or Other Officer of D.R. Johnson Lumber Co., Appellant.

Supreme Court of Oregon, In Banc.

Decided September 30, 1980.


Attorney(s) appearing for the Case

Donald A. Dole, of Neuner, Dole, Caley & Kolberg, Roseburg, argued the cause and filed briefs for appellant.

G.F. Bartz, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was James M. Brown, Atty. Gen., Salem.


HOWELL, Justice.

The defendant, a corporation operating a sawmill and related woodworking facilities in Douglas County, appeals from an order of the Oregon Tax Court which required the defendant to disclose certain business records to the Department of Revenue in order to make an ad valorem appraisal of defendant's property.

Pursuant to the authority granted it by ORS 305.190(1),1 the Department of Revenue

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