Oregon Statutes - Chapter 314 - Taxes Imposed Upon or Measured by Net Income - Section 314.421 - When lien valid.

The lien imposed by ORS 314.417 shall not be valid as against any purchaser, holder of a security interest, mechanicís lienor or judgment creditor until a warrant is issued and recorded under ORS 314.430. [1971 c.215 §5; 1987 c.586 §40]

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Last modified: August 7, 2008