ORS 657B.280 Delinquent contributions and improper benefit payments as liens on real or personal property; foreclosure

This section applies to:

An employer that fails to remit to the Department of Revenue any amount of contributions due under ORS 657B.150;

An individual liable to repay any amount of benefits paid under this chapter to which the individual was not entitled;

A person liable under ORS 657B.330 for amounts due under this chapter;

A self-employed individual or tribal government that fails to remit to the Department of Revenue any amount of contributions due under ORS 657B.130;

An employer liable to repay any amount of grant moneys awarded under ORS 657B.200 for which the employer was not eligible; and

An individual or an employer liable for any amounts due under this chapter.

If a judgment or final administrative order is rendered in favor of the Director of the Employment Department for amounts described in subsection (1) of this section, the amounts shall be a lien in favor of the director upon all property, whether real or personal, belonging to the employer, individual or person.

The lien shall be perfected and attach:

To real and personal property located within the county, upon the recording of a warrant, as provided in ORS 657B.300, with the clerk of the county in which the property is located.

To personal property wherever located within the state, upon:

The recording of a warrant, as provided in ORS 657B.300, with the clerk of any county; and

The filing of a copy of the warrant with the Secretary of State as provided in ORS 657B.290.

The lien created by this section may be foreclosed by a suit in the circuit court in the manner provided by law for the foreclosure of other liens on real or personal property. [2019 c.700 §17; 2023 c.120 §10]

Sec. 13. (5) The amendments to ORS 657B.280 by section 10, chapter 120, Oregon Laws 2023, apply to amounts due or liable to be repaid on or after January 1, 2023.