Or. Rev. Stat. § 311.694
Reimbursement of state for taxes uncollected after foreclosure
Oregon · Oregon Revised Statutes Chapter 311 — Collection of Property Taxes · Status: effective
Cite this
- Citation
- Or. Rev. Stat. § 311.694, Reimbursement of state for taxes uncollected after foreclosure, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494609
- Permanent ID
ys:prov:2494609@1- SHA-256
9ce3d4b5c76906b6c5b2af72c4bfd18a0cd1ebf5dc6f8af60474a0b8ce24b7ab
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(1) At the time that the property is deeded over to the county at the conclusion of the foreclosure proceedings pursuant to ORS 312.200 the county court shall order the county treasurer to pay to the Department of Revenue from the unsegregated tax collections account the amount of uncollected deferred taxes and any interest that accrued prior to August 15 of the year in which the deferred taxes first became delinquent, or that accrues after the property is deeded to the county, and that has not been collected.
(2) Immediately upon payment, the county treasurer shall notify the tax collector of the amount paid to the department for the property which has been deeded to the county pursuant to ORS 312.200.