Oregon Law
Law as of Jan 1, 2024
Chapter contents
312.005“District attorney” described 312.010When real property subject to tax foreclosure; listing other charges with taxes 312.020Supervision by Department of Revenue; enforcement 312.030Annual foreclosure list; suppression of certain public employee names; interest on taxes in list 312.040Notice of proceeding; service 312.050Instituting foreclosure proceedings 312.060Application for judgment foreclosing lien; effect and correction of irregularity, informality, omission or other error 312.070Answer and defense to application by person interested 312.080Summary hearing 312.090Judgment; lien; interest 312.100Order for sale of properties to county; certified copy of judgment as certificate of sale 312.110Removal of property from foreclosure proceedings 312.120Period during which property held by county; redemption; assessment during redemption period; redemption of part of property 312.122Reduced redemption period when property subjected to waste or abandonment; hearing; notice; reasonable inquiry 312.125Notice to owner or lienholder of expiration of period of redemption; contents; mailing 312.130Release of claims of county by redemption; entries by tax collector; certificate of redemption 312.140Notice of foreclosure list to lienholder 312.150Effect of failure to give notice to lienholder when requested 312.160Lienholder paying taxes or redeeming gets additional lien for amount paid 312.170Municipal or other public corporation removing property from foreclosure list or proceeding or redeeming; additional lien 312.180Possession during redemption period; forfeiture for waste 312.190General notice of expiration of redemption period 312.200Deed to county 312.210Appeal 312.214Public policy relating to title obtained by county by tax foreclosure 312.216Conclusive presumptions of notice resulting from tax foreclosure 312.218Constructive possession by county; notice; remedy of ejectment 312.220Judgment as evidence and estoppel 312.230Limitations on proceedings affecting foreclosure sale; payments required with first pleading; effect as statute of prescription 312.240Vacation of judgment; determining value of improvements by purchaser and rendering judgment therefor 312.250Certain rights of municipal corporations not affected by ORS 312.010 to 312.120 and 312.130 to 312.240 312.260Lands acquired by county by tax foreclosure where title fraudulently concealed from owner 312.270Title of county purchasing property; title of purchaser on resale 312.280[Repealed by 1997 c.805 §7] 312.290Sale of property on which there are unpaid assessments applicable to defaulted bonds of a city or town 312.300Effect of irregularities and omissions on sales made pursuant to ORS 312.270 or 312.290 312.310Accepting deed where timber fire reduces value of property; sale of timber or property acquired 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] 312.360Tax sales to counties or other public corporations validated; effect of omissions or defects 312.370Certain tax sales validated 312.380Effect of failure to issue certificate of sale prior to 1939 312.390Request by lienholder for notice of proposed sale for delinquent city assessments or liens 312.400Giving notice to lienholder 312.410Effect of failure to give notice when requested 312.420Application of ORS 312.390 to 312.410 to other than treasurer of city 312.990Penalties

Chapter 312 — Foreclosure of Property Tax Liens

ORS 312.050 Instituting foreclosure proceedings

(1)

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.

(2)

One general proceeding shall be brought on the part of the county to foreclose the tax liens against each of the properties included in the foreclosure list. The person whose name appears in the latest tax roll as the owner of any property described in the latest tax roll shall be considered and treated as the owner of the property. Each proceeding shall be a proceeding in rem against the property itself. If in any tax roll it appears that the owner of any property is unknown, or that the name of the owner is exempt from disclosure under ORS 192.345, then the property shall be proceeded against as property belonging to an unknown owner.

Official sources · 2Tap to view provenance and version history

Online copy of the published ORS edition

Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.