Or. Rev. Stat. § 311.525
Property acquired by state remains subject to tax lien; cancellation of interest and penalties
Oregon · Oregon Revised Statutes Chapter 311 — Collection of Property Taxes · Status: effective
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- Citation
- Or. Rev. Stat. § 311.525, Property acquired by state remains subject to tax lien; cancellation of interest and penalties, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494548
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Full text
If the State of Oregon acquires title to real property through foreclosure of mortgage held on the property by the state, or other means in settlement of existing indebtedness in favor of the state, upon which property taxes have become a lien prior to the acquisition, interest and penalties on the taxes hereby are canceled, but the lien or liens for the taxes shall remain on the property and be satisfied only by full payment of the principal amount thereof. Any lien for taxes attaching to any such real property prior to the execution of the deed to the state shall be a valid and subsisting lien thereon.