Oregon Law
Law as of Jan 1, 2026
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; personal service; locating property owners; contents 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 of expiration of period of redemption; locating property owners; 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 312.500Definitions 312.510Notices to be made public on State Treasury’s website 312.515Additional notices 312.520Retention, 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 312.530Determination of surplus; value of foreclosed property; allowable costs to county 312.540Claim of surplus; claims by heirs of former owner; claims based on valid lien or debt; former owner’s debts not extinguished 312.550Notice of surplus; surplus, description of property, names of claimants and claim process to be published on state and county websites 312.560Surplus as unclaimed property; county to deliver surplus to State Treasurer; rules; no action for damages 312.990Penalties

Chapter 312 — Foreclosure of Property Tax Liens

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

(1)

A surplus is unclaimed property under ORS 98.302 to 98.436.

(2)(a)

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.

(b)

Notwithstanding ORS 98.352 (4), the governing body shall file the report and deliver the surplus within 30 days after the date on which the surplus is determined.

(3)

The report shall include:

(a)

The information required under ORS 98.352 (2); and

(b)

An itemized accounting of all allowable costs charged against the property when determining the surplus under ORS 312.530 (4).

(4)

The State Treasurer may adopt rules governing the reports required under this section.

(5)(a)

Except as provided in paragraph (b) of this subsection, no person may maintain an action for damages incurred as a result of the performance of duties or exercise of authority under ORS 312.500 to 312.560 by the State Treasurer or the respective officers, employees or agents of the State Treasurer and the several counties.

(b)

The immunity provided in paragraph (a) of this subsection does not apply to the liability of any person for damages resulting from gross negligence, fraud or abuse. [2025 c.475 §10]

Note: Section 13, chapter 475, Oregon Laws 2025, provides: Sec. 13. Applicability to new foreclosures. (1) Sections 3 to 6 and 8 to 10 of this 2025 Act [312.500 to 312.560] and the amendments to ORS 98.352, 279A.025, 312.040 and 312.125 by sections 1, 2, 7 and 11 of this 2025 Act apply to claims for which the claimant received notice under ORS 312.125 on or after May 25, 2023.

(2)

For claims for a surplus that could arise under section 9 of this 2025 Act [312.540] with respect to which the claimant received notice under ORS 312.125 before the effective date of this 2025 Act [September 26, 2025], the notice of a surplus required under section 3 of this 2025 Act [312.550] shall be made within 60 days after the effective date of this 2025 Act.

PENALTIES

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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.