Or. Rev. Stat. § 314.423

Status of lien

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

Cite this

Citation: Or. Rev. Stat. § 314.423, Status of lien, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494887
Permanent ID: ys:prov:2494887@1
SHA-256: 12a6b142e379a95e19361c3accb84ca5aacb679df5d6580cd33653e7e0b336bd

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) After a warrant has been recorded under ORS 314.430, the lien imposed by ORS 314.417 shall be subordinate to: (a) 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 (b) 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. (2) 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: (a) Securities as defined in ORS 78.1020; (b) Retail purchases in the ordinary course of business; (c) Casual sales of personal property; (d) Attorney’s liens; (e) Insurance contract loans; or (f) Passbook loans.