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.

312.010 When real property subject to tax foreclosure; listing other charges with taxes

Except as otherwise provided by law, real property within this state is subject to foreclosure for delinquent taxes whenever three years have elapsed from the earliest date of delinquency of taxes levied and charged thereon. All special assessments, fees or other charges charged against the property subject to foreclosure which are due and unpaid for any ye…

312.020 Supervision by Department of Revenue; enforcement

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 the end that such proceedings shall be conducted in a uniform and orderly manner in all counties of the state. Whenever any district attorney fails to institute or complete foreclosure proceedings in th…

312.030 Annual foreclosure list; suppression of certain public employee names; interest on taxes in list

Within two months after the day of delinquency of taxes of each year the tax collector shall prepare a list of all real properties then subject to foreclosure. The list shall be known as the foreclosure list and shall contain: The names of the several persons appearing in the latest tax roll as the respective owners of tax-delinquent properties. If the owne…

312.040 Notice of proceeding; personal service; locating property owners; contents

Notice of the foreclosure proceeding shall be given by both of the following means: One publication of the foreclosure list in a newspaper of general circulation in the county, to be designated by the governing body of the county. The price charged by the newspaper shall be at the legal rate as provided by law. A copy of the newspaper notice shall be mailed…

312.050 Instituting foreclosure proceedings

On the day that is three months after the day of delinquency of taxes of the latest year, the tax collector, with the assistance of the district attorney, shall institute proceedings to foreclose the liens for all the delinquent taxes against each of the several properties included in the foreclosure list. One general proceeding shall be brought on the part…

312.060 Application for judgment foreclosing lien; effect and correction of irregularity, informality, omission or other error

Application for judgment foreclosing any tax lien shall be in writing, shall be verified, and shall contain a succinct statement of the cause of suit. All amendments may be made that are permissible in any civil action. The application for judgment, together with a certified copy of the foreclosure list, shall be filed with the clerk of the court on the day …

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 days after the date of the first publication of the foreclosure list, exclusive of the day of the first publication. The answer and defense shall be in writing under oath and shall specify the particular cause o…

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 heard in a summary manner without other pleading.

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 application, and shall enter a judgment requiring that the several liens of such taxes be foreclosed. The judgment shall be a several judgment against and a lien on each parcel of property included therein. The seve…

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 of taxes and interest for which the properties severally are liable. The clerk of the court shall deliver to the tax collector a certified copy of the judgment, included in which shall be a list of the prop…

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 inclusion of the property in the foreclosure list, plus any additional interest or penalty accrued; except that after the first publication of the foreclosure list any person seeking to remove any property from th…

312.120 Period during which property held by county; redemption; assessment during redemption period; redemption of part of property

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 period of two years from and after the date of the judgment of foreclosure, unless sooner redeemed. During the two-year period any person having an interest in the property at the date of the judgment of foreclosure, or any heir o…

312.122 Reduced redemption period when property subjected to waste or abandonment; hearing; notice; reasonable inquiry

A county may by ordinance provide the means to require the tax collector of the county to deed to the county pursuant to ORS 312.200 any real property sold to the county under ORS 312.100 after the expiration of the 30-day period provided in subsection (2) of this section if: The property is subjected to waste that results in a forfeiture to the county of t…

312.125 Notice of expiration of period of redemption; locating property owners; contents; mailing

Not less than one year prior to the expiration of the period of redemption of any real property ordered sold to the county under a judgment under ORS 312.100, the tax collector shall provide notice of the expiration of the period of redemption to any person or entity entitled to redeem the property under ORS 312.120 (2) whose interest appears in the records …

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 property so redeemed. The tax collector, on receipt of the redemption money, immediately shall make the proper entries in the records of the office of the tax collector showing that the delinquent taxes, interest a…

312.140 Notice of foreclosure list to lienholder

A mortgagee or other holder of a recorded lien on real property may file with the tax collector a request that notice of any foreclosure list including the real property be given to the mortgagee or other lienholder. The request shall contain the name and address of the person filing it, the description of the property and the name of the owner or reputed ow…

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 shall not invalidate the foreclosure, but the mortgagee’s or lienholder’s right to redeem the property shall not terminate until the expiration of 30 days after the mailing of the notice.

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 mortgagee or other lienholder of record, the official receipt for payment of such taxes or redemption money shall constitute an additional lien on the property to the amount specified in the receipt. The amount so paid, w…

312.170 Municipal or other public corporation removing property from foreclosure list or proceeding or redeeming; additional lien

The governing body of any municipal or other public corporation, having a lien on any real property included in a foreclosure list or proceeding, may use its funds to remove the property from the list or proceeding, or to redeem the property after judgment of foreclosure. Such corporation shall have the same right of redemption as the owner of the property. …

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 the period of redemption. However, any waste of the property, committed by the former owner or by anyone acting under permission or control of the former owner, shall work a forfeiture to the county of the right…

312.190 General notice of expiration of redemption period

Subject to an exemption from disclosure that applies under ORS 192.345: Not more than 30 days nor less than 10 days prior to the expiration of the period of redemption of any real property ordered sold to the county under a judgment under ORS 312.100, the tax collector shall publish a general notice relative to the expiration of the period of redemption. T…

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 redemption, with respect to the real properties therein described, shall terminate on the execution of the deed to the county. No return or confirmation of the sale or deed to the county is required or necessary.

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 the Court of Appeals by giving notice thereof orally in open court at the time of the judgment or final order, or by giving written notice thereof at any time within 30 days after the date of the judgment or final order. Th…

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 that: When a county has acquired or hereafter acquires real property by foreclosure for delinquent taxes, the county’s title to the property shall have the utmost stability; and Once real property has become or hereaf…

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 relating to persons under disability as provided in ORS 12.160, all persons owning or claiming to own, or having or claiming to have, any interest in any real property heretofore or hereafter subject to fo…

312.218 Constructive possession by county; notice; remedy of ejectment

In relation to or as against the claims of all persons owning or claiming to own, or having or claiming to have, any interest in real property heretofore or hereafter subject to foreclosure for delinquent taxes, excepting only such persons who were or hereafter shall be in the actual and physical possession of any such real property at the time of the execut…

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…

312.230 Limitations on proceedings affecting foreclosure sale; payments required with first pleading; effect as statute of prescription

Every action, suit or proceeding, commenced for the purpose of determining the validity of a sale of real property on foreclosure for delinquent taxes, or to quiet title against such sale, or to remove the cloud thereof, or to recover possession of the property, shall be commenced within two years from the date of the judgment of foreclosure and sale to the …

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 improvements placed on the property by the county or by any purchaser from the county, and shall give judgment therefor and collect the same from the claimant before putting the claimant in possession.

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 312.270 to 312.300.

312.260 Lands acquired by county by tax foreclosure where title fraudulently concealed from owner

If the title to lands acquired by any county by tax foreclosure was fraudulently concealed from the rightful owner, devisee, beneficiary, heir, creditor or other person having an interest therein, or was unlawfully obtained, held or controlled by or through fraudulent conveyance or other fraud, without knowledge on the part of such person, such person shall …

312.270 Title of county purchasing property; title of purchaser on resale

When a county acquires real property by foreclosure for delinquent taxes, the conveyance vests in the county title to the property, free from all liens and encumbrances except assessments levied by a municipal corporation for local improvements to the property. A private purchaser at resale of such property by the county acquires title free and clear of 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 property on which there are unpaid special assessments applicable to the defaulted or refunded bonds, has been acquired by the county through foreclosure for delinquent taxes, the county court or board of county commissi…

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 or by a municipal corporation, shall be invalidated and no deed shall be declared void or set aside for irregularities, omissions or defects, unless the record owner of the property sold actually has bee…

312.310 Accepting deed where timber fire reduces value of property; sale of timber or property acquired

The county court or board of county commissioners may accept deeds to any property in process of foreclosure for tax delinquencies, the chief value of which, when assessed for taxation, was in green standing timber, whenever it appears to the satisfaction of the court or board that, subsequent to any assessment of the property on which taxes are delinquent, …

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

All sales of land for taxes made to counties or other public corporations are declared legal and valid and shall pass good title to the lands assessed. No proceedings subsequent to a judgment foreclosing a tax lien or liens shall be invalidated and no tax deed declared void or set aside for irregularities, omissions or defects unless the record owner of the…

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 as published or posted omitted to mention the place where the sale was to be made, shall have the same force and effect as though the notice had mentioned the place of 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 such proceedings.

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 the property is situated a request that notice of a proposed sale of the property for delinquent city assessments or liens thereon be given to such mortgagee or other lienholder. The request shall contain the name and address of t…

312.400 Giving notice to lienholder

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 city assessment or lien thereon, the city treasurer shall give notice of the proposed sale to the mortgagee or other lienholder who filed the request by registered mail or by certified mail with return receipt addre…

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 in ORS 312.400, such failure shall render void any deed of the property until the city treasurer gives the notice by registered mail or by certified mail with return receipt, addressed to the mortgagee or lienholder re…

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 both, and make sales of the property upon which the assessments or liens, or both, are delinquent, then the provisions of ORS 312.390 to 312.410 apply to such other officer. SURPLUS FROM DISPOSITION OF FORECLOSED …

312.500 Definitions

As used in ORS 312.500 to 312.560: “Claimant” means: The owner of real property as of the date on which the property was sold to the county on foreclosure for delinquent taxes under ORS 312.100; or The former owner’s estate, heirs, devisees, power of attorney, trustee, guardian, custodian or bankruptcy estate or a successor in interest that has acquired s…

312.510 Notices to be made public on State Treasury’s website

The State Treasury shall make the notices required under ORS 312.040, 312.125 and 312.550 available to the public on the State Treasury’s Internet website.

312.515 Additional notices

A county shall provide notice to the Department of Revenue, the Department of Justice and the municipality, if any, in which the property is located: That proceedings to foreclose liens for delinquent taxes on the property have been instituted under ORS 312.050, to be provided on the date on which the proceedings are instituted; and That one year remains b…

312.520 Retention, sale or transfer by county of foreclosed property; primary residences; public auction of unsold property; forgiveness of outstanding taxes upon retention or transfer to nonprofit; deposit of sales proceeds

After the expiration of the statutory redemption period under ORS 312.120 or 312.122, the county may elect to retain the property for public purposes or transfer title to the property to a nonprofit organization for purposes of public benefit. The county shall procure an appraisal from a licensed appraiser that is unaffiliated with the county for property d…

312.530 Determination of surplus; value of foreclosed property; allowable costs to county

As used in this section, “surplus” means an amount equal to the value of real property sold to a county on foreclosure under this chapter, and disposed of by the county in accordance with ORS 312.520, less the allowable costs the county may charge against the property under subsection (4) of this section. The amount of a surplus shall be determined within 6…

312.540 Claim of surplus; claims by heirs of former owner; claims based on valid lien or debt; former owner’s debts not extinguished

A claimant is entitled to a return of a surplus, if any, in the amount determined under ORS 312.530, as of the date on which the county disposes of the claimant’s property as described in ORS 312.530 (3). A claim for a surplus must be made with the State Treasurer in the manner provided by ORS 98.392 and 98.396. If the estate of a deceased former owner wil…

312.550 Notice of surplus; surplus, description of property, names of claimants and claim process to be published on state and county websites

Within 60 days after the date on which a claim for a surplus could arise under ORS 312.540, the county shall deliver notice of a surplus to: The claimant at the claimant’s last known address; The Estates Administration Program of the State Treasury; The Department of Revenue; The Department of Justice; and The municipality, if any, in which the property…

312.560 Surplus as unclaimed property; county to deliver surplus to State Treasurer; rules; no action for damages

A surplus is unclaimed property under ORS 98.302 to 98.436. Except as provided in paragraph (b) of this subsection, the governing body of the county shall file the report, and deliver the surplus, in the amount determined under ORS 312.530, to the State Treasurer for deposit, as provided in ORS 98.352. Notwithstanding ORS 98.352 (4), the governing body sha…

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 owner is punishable, upon conviction, by a fine of not less than twice the value so wasted. CHAPTER 313 [Reserved for expansion] _______________