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Or. Rev. Stat. § 314.421

When lien valid

Oregon · Oregon Revised Statutes Chapter 314 — Taxes Imposed Upon or Measured by Net Income · Status: effective

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Or. Rev. Stat. § 314.421, When lien valid, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494886
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The lien imposed by ORS 314.417 shall not be valid as against any purchaser, holder of a security interest, mechanic’s lienor or judgment creditor until a warrant is issued and recorded under ORS 314.430.