Oregon Statutes - Chapter 312 - Foreclosure of Property Tax Liens - Section 312.220 - Judgment as evidence and estoppel.

Any judgment for the sale of real property to the county, on foreclosure for delinquent taxes, is conclusive evidence of its regularity and validity in all collateral proceedings, except where the taxes have been paid or the property was not liable to assessment and taxation. The judgment is prima facie evidence that the taxes have not been paid and that the property was subject to taxation at the time it was assessed. The judgment shall estop all persons raising objections thereto, or to the title based thereon, which existed at or before the date of the judgment and could have been presented as an objection or defense to the application for the judgment. [Amended by 1961 c.718 §1; part renumbered 312.214, 312.216 and 312.218; 2003 c.576 §427]

Section:  Previous  312.180  312.190  312.200  312.210  312.214  312.216  312.218  312.220  312.230  312.240  312.250  312.260  312.270  312.280  312.290  Next

Last modified: August 7, 2008