Chapter 314 — Taxes Imposed Upon or Measured by Net Income
ORS 314.423 Status of lien
Any interest in real property to the same extent that a judgment recorded in the County Clerk Lien Record under ORS 18.152 at the same time the warrant was recorded would be subordinate to the interest; and
Any interest in personal property to the same extent that a security agreement filed under the Uniform Commercial Code at the same time the warrant was filed would be subordinate to the interest.
After a warrant has been recorded under ORS 314.430, the lien imposed by ORS 314.417 shall not be valid as to a purchaser, security interest holder or lienholder in a sale, security agreement or lien arising out of the following types of property or property transactions unless the purchaser, security interest holder or lienholder had actual knowledge of the lien:
Securities as defined in ORS 78.1020;
Retail purchases in the ordinary course of business;
Casual sales of personal property;
Attorney’s liens;
Insurance contract loans; or
Passbook loans.
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Provenance
2025 Oregon Revised Statutes — official online source
Official online edition
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- oregonlegislature.gov
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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.
2025 Oregon Revised Statutes — official online source · active · operative text
Official source