Oregon Statutes - Chapter 312 - Foreclosure of Property Tax Liens

• 312.005   “District attorney” described.
  As used in this chapter, unless the context requires otherwise, “district attorney” shall include county counsel appointed pursuant to ORS 203.145. [1971 c.245 §2]
• 312.010   When real property subject to tax foreclosure; listing other charges with taxes.
  (1) Except as otherwise provided by law, real property within this state is subject to foreclosure for delinquent taxes whenever three years have elapsed from...
• 312.020   Supervision by Department of Revenue; enforcement.
  (1) The Department of Revenue shall have general supervision and control over tax foreclosure proceedings under ORS 312.010 to 312.120 and 312.130 to 312.240 to...
• 312.030   Annual foreclosure list; suppression of certain public employee names; interest on taxes in list.
  (1) Within two months after the day of delinquency of taxes of each year the tax collector shall prepare a list of all real properties...
• 312.040   Notice of proceeding; service.
  (1) Notice of each foreclosure proceeding shall be given by publication and by both certified and regular first class mail as provided in this section:...
• 312.050   Instituting foreclosure proceedings.
  (1) On the day which is three months after the day of delinquency of taxes of the latest year, the tax collector, with the assistance...
• 312.060   Application for judgment foreclosing lien; effect and correction of irregularity, informality, omission or other error.
  (1) Application for judgment foreclosing any tax lien shall be in writing, shall be verified, and shall contain a succinct statement of the cause of...
• 312.070   Answer and defense to application by person interested.
  Any person interested in any real property included in the foreclosure list may file an answer and defense to the application for judgment within 30...
• 312.080   Summary hearing.
  The court shall examine the application for judgment. If answer and defense is filed by any defendant or other interested person, the matter shall be...
• 312.090   Judgment; lien; interest.
  The court shall give judgment for the delinquent taxes and interest appearing to be due on the several parcels of real property described in the...
• 312.100   Order for sale of properties to county; certified copy of judgment as certificate of sale.
  The court shall order that the several properties, against which the judgment is entered, shall be sold directly to the county for the respective amounts...
• 312.110   Removal of property from foreclosure proceedings.
  At any time prior to judgment, any parcel of real property may be removed from the foreclosure proceeding by payments such as would have prevented...
• 312.120   Period during which property held by county; redemption; assessment during redemption period; redemption of part of property.
  (1) Except as provided in ORS 312.122, all real properties sold to the county under ORS 312.100, shall be held by the county for the...
• 312.122   Reduced redemption period when property subjected to waste or abandonment; hearing; notice; reasonable inquiry.
  (1) A county may by ordinance provide the means to require the tax collector of the county to deed to the county pursuant to ORS...
• 312.125   Notice to owner or lienholder of expiration of period of redemption; contents; mailing.
  (1) Not less than one year prior to the expiration of the period of redemption of any real property ordered sold to the county under...
• 312.130   Release of claims of county by redemption; entries by tax collector; certificate of redemption.
  The receipt of redemption money by the tax collector shall operate to release all claims of the county, under the judgment of foreclosure, to the...
• 312.140   Notice of foreclosure list to lienholder.
  (1) A mortgagee or other holder of a recorded lien on real property may file with the tax collector a request that notice of any...
• 312.150   Effect of failure to give notice to lienholder when requested.
  If a tax collector, after receiving a request for notice of tax foreclosure as provided in ORS 312.140, fails to give the notice, the failure...
• 312.160   Lienholder paying taxes or redeeming gets additional lien for amount paid.
  Where any property included in a foreclosure list or proceeding is removed therefrom by payment of taxes or by redemption on the part of a...
• 312.170   Municipal or other public corporation removing property from foreclosure list or proceeding or redeeming; additional lien.
  (1) The governing body of any municipal or other public corporation, having a lien on any real property included in a foreclosure list or proceeding,...
• 312.180   Possession during redemption period; forfeiture for waste.
  The sale of property to the county on foreclosure for delinquent taxes does not affect the former owner’s right to possession of the property during...
• 312.190   General notice of expiration of redemption period.
  Subject to an exemption from disclosure that applies under ORS 192.501: (1) Not more than 30 days nor less than 10 days prior to the...
• 312.200   Deed to county.
  The properties not redeemed within the two-year period prescribed by ORS 312.120 shall be deeded to the county by the tax collector. All rights of...
• 312.210   Appeal.
  Appeal from any judgment under ORS 312.010 to 312.120 and 312.130 to 312.240, or from any final order in the proceeding, may be taken to...
• 312.214   Public policy relating to title obtained by county by tax foreclosure.
  Notwithstanding any other provisions of law, for all purposes of ORS 312.214 to 312.230 it is declared to be the public policy of this state...
• 312.216   Conclusive presumptions of notice resulting from tax foreclosure.
  In order to accomplish and place into effect the public policy so declared in ORS 312.214, and notwithstanding any other provisions of law excepting those...
• 312.218   Constructive possession by county; notice; remedy of ejectment.
  (1) In relation to or as against the claims of all persons owning or claiming to own, or having or claiming to have, any interest...
• 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...
• 312.230   Limitations on proceedings affecting foreclosure sale; payments required with first pleading; effect as statute of prescription.
  (1) Every action, suit or proceeding, commenced for the purpose of determining the validity of a sale of real property on foreclosure for delinquent taxes,...
• 312.240   Vacation of judgment; determining value of improvements by purchaser and rendering judgment therefor.
  Whenever the court vacates or sets aside a judgment of foreclosure with respect to any particular property, the court shall determine the value of any...
• 312.250   Certain rights of municipal corporations not affected by ORS 312.010 to 312.120 and 312.130 to 312.240.
  No provision of ORS 312.010 to 312.120 and 312.130 to 312.240 shall impair or annul a right conferred upon municipal corporations by ORS 311.520 or...
• 312.260   Lands acquired by county by tax foreclosure where title fraudulently concealed from owner.
  (1) If the title to lands acquired by any county by tax foreclosure was fraudulently concealed from the rightful owner, devisee, beneficiary, heir, creditor or...
• 312.270   Title of county purchasing property; title of purchaser on resale.
  (1) When a county acquires real property by foreclosure for delinquent taxes, the conveyance vests in the county title to the property, free from all...
• 312.280   [Repealed by 1997 c.805 §7]
• 312.290   Sale of property on which there are unpaid assessments applicable to defaulted bonds of a city or town.
  If a city or town has defaulted in payment of its outstanding bonds or interest thereon, or has refunded any such defaulted bonds, and real...
• 312.300   Effect of irregularities and omissions on sales made pursuant to ORS 312.270 or 312.290.
  No proceedings subsequent to a judgment foreclosing a tax lien or liens upon property purchased under ORS 312.270 or 312.290, whether by a private purchaser...
• 312.310   Accepting deed where timber fire reduces value of property; sale of timber or property acquired.
  (1) The county court or board of county commissioners may accept deeds to any property in process of foreclosure for tax delinquencies, the chief value...
• 312.320   [Repealed by 1969 c.595 §17]
• 312.330   [Repealed by 1969 c.595 §17]
• 312.340   [Repealed by 1969 c.595 §17]
• 312.350   [Repealed by 1969 c.595 §17]
• 312.360   Tax sales to counties or other public corporations validated; effect of omissions or defects.
  (1) All sales of land for taxes made to counties or other public corporations are declared legal and valid and shall pass good title to...
• 312.370   Certain tax sales validated.
  All sales of real property for delinquent taxes made before May 22, 1903, by the sheriff of any county where the notice of the sale...
• 312.380   Effect of failure to issue certificate of sale prior to 1939.
  The failure to issue a certificate of sale, as such, in any tax foreclosure proceeding before June 14, 1939, shall not in any manner affect...
• 312.390   Request by lienholder for notice of proposed sale for delinquent city assessments or liens.
  Any mortgagee or other holder of a recorded lien upon real property may file with the city treasurer of the city or town in which...
• 312.400   Giving notice to lienholder.
  (1) Whenever the city treasurer posts or publishes notice of sale of any property described in the request made under ORS 312.390 for any delinquent...
• 312.410   Effect of failure to give notice when requested.
  If the city treasurer, after having received a request for notice as provided in ORS 312.390, fails to give the notice in the manner provided...
• 312.420   Application of ORS 312.390 to 312.410 to other than treasurer of city.
  If an officer other than the treasurer is designated by the charter or ordinances of any city to collect delinquent city assessments or liens, or...
• 312.990   Penalties.
  The commission of waste on property described in ORS 312.180 by the former owner or anyone acting under the permission or control of the former...

Last modified: August 7, 2008