Oregon Law
Law as of Jan 1, 2026
Chapter contents
275.010[Repealed by 1983 c.327 §16] 275.020Form and effect of conveyance to county 275.025[Repealed by 1983 c.537 §7] 275.027Adverse possession of county lands 275.030Sale of real estate not in use for county purposes 275.040Conveyance pursuant to ORS 275.030 275.050[Repealed by 1983 c.537 §7] 275.060Authority to exchange lands offered for sale and not sold 275.070Sale or donation to United States, state, government corporation or Indian tribe; procedure 275.080Sale of county lands for public water supply purposes; procedure; title to land and timber 275.088Sale to certain county officers or employees of real property acquired by foreclosure of tax lien; disposition of real property or proceeds of sale of real property acquired by ineligible purchaser 275.090Powers of county as to lands acquired on foreclosure of tax liens, or by exchange, devise or gift 275.100[Repealed by 2005 c.243 §33] 275.105Acquisition by county of 90 percent of the lots in a plat for taxes and purchase of remaining lots; vacation of whole plat 275.110Order to sell certain county lands; exception 275.120Sheriff’s notice of sale 275.130Claims of municipal corporations against the land to be filed prior to sale 275.140Time and place of sale 275.150Certificate of sale 275.160Sale return 275.170[Amended by 1991 c.249 §21; repealed by 1997 c.805 §7] 275.180Sale to record owner or contract purchaser of property; conditions 275.188Definitions for ORS 275.110 to 275.250 275.190Cash or installment sale; rights and liabilities of installment purchaser 275.200Sale of land not sold by sheriff 275.210Filing of purchase agreement; assignment 275.220Procedure upon default or breach under land sale contract 275.225Sale of county land by private sale; conditions; notice; terms 275.230[1989 c.558 §1; repealed by 2005 c.243 §33] 275.240Taxation of county lands sold under purchase agreement 275.250Notice to county assessor of sale or resale 275.260Lands acquired by county on tax foreclosure exempt from taxes of other taxing districts 275.270[Repealed by 1969 c.595 §17] 275.275Distribution of proceeds 275.280[Repealed by 1969 c.595 §17] 275.285[1963 c.606 §6; repealed by 1969 c.595 §17] 275.290Sale or lease of timber on county lands 275.294Sale or lease of right to prospect for and remove minerals or oil and gas from county lands 275.296Validation of certain conveyances prior to August 3, 1955 275.298Sale of minerals or mineral rights; preferential right of holder of interest less than fee 275.300Sale of mineral or other interest in county lands less than fee; conditions and regulations; bond 275.310Partition of land in which county has acquired interest 275.312Conveyance by county of reserved or excepted mineral rights 275.314Contents of application; investigation and hearing 275.316Notice of hearing; findings; execution of conveyance 275.318Sale or lease of land located in industrial use zone; Industrial Development Revolving Fund; use of proceeds of sale 275.320Designation of county forests, parks and recreational areas 275.330Conveyance of county forests, parks or recreational areas; agreements to manage timber 275.335Exchanging land within county forest; reserving rights of way 275.340Sale or lease of forest products, minerals or oil and gas from county forestland 275.350[Repealed by 1981 c.126 §6] 275.360Recording orders of county 275.370Validation of conveyances prior to January 1, 1941 275.390[Repealed by 1981 c.126 §6] 275.400[Repealed by 1981 c.126 §6] 275.410[Repealed by 1981 c.126 §6] 275.420[Repealed by 1981 c.126 §6] 275.430[Repealed by 1981 c.126 §6] 275.440[Repealed by 1981 c.126 §6] 275.990[Repealed by 1981 c.126 §6]

Chapter 275 — COUNTY LANDS

ORS 275.260 Lands acquired by county on tax foreclosure exempt from taxes of other taxing districts

No claim shall ever be allowed against the county in favor of any municipal corporation, school district, road district or other taxing district for taxes levied on the property heretofore or hereafter acquired by any county by foreclosure of delinquent taxes or otherwise under ORS 275.090 to 275.220, but all taxes shall at the time of the acquisition of the property by such county thereby be canceled.

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2026-01-01

2025 Oregon Revised Statutes — official online source