2007 Oregon Code - Chapter 312 :: Chapter 312 - Foreclosure of Property Tax Liens
Chapter 312 —
Foreclosure of Property Tax Liens
2007 EDITION
FORECLOSURE OF PROPERTY TAX LIENS
REVENUE AND TAXATION
312.005    “District
attorney” described
312.010Â Â Â Â When
real property subject to tax foreclosure; listing other charges with taxes
312.020Â Â Â Â Supervision
by Department of Revenue; enforcement
312.030Â Â Â Â Annual
foreclosure list; suppression of certain public employee names; interest on
taxes in list
312.040Â Â Â Â Notice
of proceeding; service
312.050Â Â Â Â Instituting
foreclosure proceedings
312.060Â Â Â Â Application
for judgment foreclosing lien; effect and correction of irregularity,
informality, omission or other error
312.070Â Â Â Â Answer
and defense to application by person interested
312.080Â Â Â Â Summary
hearing
312.090Â Â Â Â Judgment;
lien; interest
312.100Â Â Â Â Order
for sale of properties to county; certified copy of judgment as certificate of
sale
312.110Â Â Â Â Removal
of property from foreclosure proceedings
312.120Â Â Â Â Period
during which property held by county; redemption; assessment during redemption
period; redemption of part of property
312.122Â Â Â Â Reduced
redemption period when property subjected to waste or abandonment; hearing;
notice; reasonable inquiry
312.125Â Â Â Â Notice
to owner or lienholder of expiration of period of redemption; contents; mailing
312.130Â Â Â Â Release
of claims of county by redemption; entries by tax collector; certificate of
redemption
312.140Â Â Â Â Notice
of foreclosure list to lienholder
312.150Â Â Â Â Effect
of failure to give notice to lienholder when requested
312.160Â Â Â Â Lienholder
paying taxes or redeeming gets additional lien for amount paid
312.170Â Â Â Â Municipal
or other public corporation removing property from foreclosure list or
proceeding or redeeming; additional lien
312.180Â Â Â Â Possession
during redemption period; forfeiture for waste
312.190Â Â Â Â General
notice of expiration of redemption period
312.200Â Â Â Â Deed
to county
312.210Â Â Â Â Appeal
312.214Â Â Â Â Public
policy relating to title obtained by county by tax foreclosure
312.216Â Â Â Â Conclusive
presumptions of notice resulting from tax foreclosure
312.218Â Â Â Â Constructive
possession by county; notice; remedy of ejectment
312.220Â Â Â Â Judgment
as evidence and estoppel
312.230Â Â Â Â Limitations
on proceedings affecting foreclosure sale; payments required with first
pleading; effect as statute of prescription
312.240Â Â Â Â Vacation
of judgment; determining value of improvements by purchaser and rendering
judgment therefor
312.250Â Â Â Â Certain
rights of municipal corporations not affected by ORS 312.010 to 312.120 and
312.130 to 312.240
312.260Â Â Â Â Lands
acquired by county by tax foreclosure where title fraudulently concealed from
owner
312.270Â Â Â Â Title
of county purchasing property; title of purchaser on resale
312.290Â Â Â Â
312.300Â Â Â Â Effect
of irregularities and omissions on sales made pursuant to ORS 312.270 or
312.290
312.310Â Â Â Â Accepting
deed where timber fire reduces value of property; sale of timber or property
acquired
312.360Â Â Â Â Tax
sales to counties or other public corporations validated; effect of omissions
or defects
312.370Â Â Â Â Certain
tax sales validated
312.380Â Â Â Â Effect
of failure to issue certificate of sale prior to 1939
312.390Â Â Â Â Request
by lienholder for notice of proposed sale for delinquent city assessments or
liens
312.400Â Â Â Â Giving
notice to lienholder
312.410Â Â Â Â Effect
of failure to give notice when requested
312.420Â Â Â Â Application
of ORS 312.390 to 312.410 to other than treasurer of city
312.990Â Â Â Â Penalties
     312.005
“District attorney” described.
As used in this chapter, unless the context requires otherwise, “district
attorney” shall include county counsel appointed pursuant to ORS 203.145. [1971
c.245 §2]
     312.010
When real property subject to tax foreclosure; listing other charges with
taxes. (1) Except as
otherwise provided by law, real property within this state is subject to
foreclosure for delinquent taxes whenever three years have elapsed from the
earliest date of delinquency of taxes levied and charged thereon.
     (2) All special assessments, fees or other
charges charged against the property subject to foreclosure which are due and
unpaid for any year or years for which ad valorem taxes are delinquent and for
which there is no other provision of law for their payment out of the
foreclosure proceeding, shall be listed with the delinquent ad valorem taxes in
the foreclosure proceedings and foreclosed and collected as a part of such
proceedings in the same manner as the delinquent ad valorem taxes. In any
event, if three years have elapsed since the special assessment, fee or charge
has been placed on the tax roll for collection and the assessment, fee or
charge remains unpaid, it may be included in the next foreclosure proceeding
and foreclosed and collected as part of such proceeding. [Amended by 1965 c.344
§41]
     312.020
Supervision by Department of Revenue; enforcement. (1) The Department of Revenue shall have
general supervision and control over tax foreclosure proceedings under ORS
312.010 to 312.120 and 312.130 to 312.240 to the end that such proceedings
shall be conducted in a uniform and orderly manner in all counties of the
state.
     (2) Whenever any district attorney fails
to institute or complete foreclosure proceedings in the manner required by this
chapter, the department may call upon the Attorney General to institute or
complete such proceedings. For this purpose, the Attorney General shall have
the same powers and authority as a district attorney under this chapter. All
costs incurred by the Attorney General shall be borne by the county in which
the foreclosure proceedings are undertaken. Upon presentation by the Attorney
General to the county governing body of a certified, itemized statement of
costs, the governing body shall order payment to the Attorney General out of
any available funds of the county. If no payment is made within 30 days thereafter,
the Attorney General shall submit to the Secretary of State a certified,
itemized statement of such costs and the Attorney General shall be reimbursed
upon the order of the Secretary of State to the State Treasurer, from the
countyÂ’s share of the stateÂ’s cigarette and liquor revenues. [Amended by 1971
c.245 §3]
     312.030
Annual foreclosure list; suppression of certain public employee names; interest
on taxes in list. (1) Within
two months after the day of delinquency of taxes of each year the tax collector
shall prepare a list of all real properties then subject to foreclosure. The
list shall be known as the foreclosure list and shall contain:
     (a) The names of the several persons
appearing in the latest tax roll as the respective owners of tax-delinquent
properties. If the owner of the property is an attorney or public safety
officer who has applied for an exemption under ORS 192.501, the list shall
state that the name of the owner is suppressed by law.
     (b) A description of each such property as
it appears in the latest tax roll.
     (c) The year or years for which taxes are
delinquent on each property.
     (d) The principal amount of the delinquent
taxes of each year and the amount of accrued and accruing interest thereon to
the day of publication.
     (2) Thereafter, and until judgment is
obtained pursuant to ORS 312.090, interest shall be charged and collected on
each of the several amounts of taxes included in the foreclosure list at the
rate provided in ORS 311.505 (2). [Amended by 1975 c.704 §5; 1979 c.703 §11;
1987 c.311 §3; 2007 c.687 §4]
     312.040
Notice of proceeding; service.
(1) Notice of each foreclosure proceeding shall be given by publication and by
both certified and regular first class mail as provided in this section:
     (a) Notice shall be given by one
publication of the foreclosure list in a newspaper of general circulation in
the county, to be designated by the county court or board of county
commissioners. The price charged by the newspaper shall be at the legal rate as
provided by law. A copy of the newspaper notice shall be mailed by the county
to each incorporated city in the county.
     (b) In addition, notice of the foreclosure
proceeding shall be sent by certified and regular first class mail to the owner
or owners, as shown in the county deed records, of each property included on
the foreclosure list at the address or addresses as reflected in the county
records under ORS 93.260, 311.555 or 311.560.
     (2) Each notice given under subsection (1)
or (4) of this section shall identify the particular property or properties
that is the subject of the notice.
     (3) All persons owning or claiming to own,
or having or claiming to have, any interest in any property included in the
foreclosure list are required to take notice of such proceeding and of all steps
thereunder.
     (4) If it is deemed expedient to do so,
notice of the institution of the foreclosure proceeding may be given by
personal service. Notice by personal service shall be in lieu of service by
publication and certified and regular first class mail required by subsection
(1) of this section as to the defendant or defendants so served, and it shall
not be necessary to include in the publication of the foreclosure list the
names of such defendants or the descriptions or other matters relating to their
respective properties. [Amended by 1957 c.68 §1; 1983 c.657 §9; 1985 c.613 §29;
1987 c.311 §4]
     312.050
Instituting foreclosure proceedings. (1) On the day which is three months after the day of delinquency of
taxes of the latest year, the tax collector, with the assistance of the
district attorney, shall institute proceedings to foreclose the liens for all
the delinquent taxes against each of the several properties included in the
foreclosure list.
     (2) One general proceeding shall be
brought on the part of the county to foreclose the tax liens against each of
the properties included in the foreclosure list. The person whose name appears
in the latest tax roll as the owner of any property therein described shall be
considered and treated as the owner of the property. Each such proceeding shall
be a proceeding in rem against the property itself. If in any tax roll it
appears that the owner of any property is unknown, or that the name of the
owner is exempt from disclosure under ORS 191.501, then the property shall be
proceeded against as belonging to an unknown owner. [Amended by 1979 c.703 §12;
1987 c.311 §5; 2007 c.687 §5]
     312.060
Application for judgment foreclosing lien; effect and correction of
irregularity, informality, omission or other error. (1) Application for judgment foreclosing any
tax lien shall be in writing, shall be verified, and shall contain a succinct
statement of the cause of suit. All amendments may be made that are permissible
in any civil action. The application for judgment, together with a certified
copy of the foreclosure list, shall be filed with the clerk of the court on the
day of the first publication of the foreclosure list.
     (2) No assessment of property or charge
for taxes shall be considered invalid because of:
     (a) An irregularity in an assessment roll.
     (b) An assessment roll not having been
made, completed or certified within the time prescribed by law.
     (c) The property having been listed or
charged in an assessment or tax roll without any name, or with a name other than
that of the owner.
     (3) No error or informality on the part of
any officer in connection with assessment, equalization, levy or collection
shall vitiate or affect the assessment of the property or the taxes thereon.
     (4) Any such irregularity, informality,
omission or other error may, in the discretion of the court, be corrected to
conform to law. [Amended by 1979 c.284 §137; 1989 c.411 §1; 2003 c.46 §28; 2003
c.576 §414]
     312.070
Answer and defense to application by person interested. Any person interested in any real property
included in the foreclosure list may file an answer and defense to the
application for judgment within 30 days after the date of the first publication
of the foreclosure list, exclusive of the day of the first publication. The answer
and defense shall be in writing under oath and shall specify the particular
cause of objection. [Amended by 2003 c.576 §415]
     312.080
Summary hearing. The court
shall examine the application for judgment. If answer and defense is filed by
any defendant or other interested person, the matter shall be heard in a
summary manner without other pleading. [Amended by 2003 c.576 §416]
     312.090
Judgment; lien; interest.
The court shall give judgment for the delinquent taxes and interest appearing
to be due on the several parcels of real property described in the application,
and shall enter a judgment requiring that the several liens of such taxes be
foreclosed. The judgment shall be a several judgment against and a lien on each
parcel of property included therein. The several judgment shall bear interest
at the legal rate from the date of entry thereof. [Amended by 2003 c.576 §417]
     312.100
Order for sale of properties to county; certified copy of judgment as
certificate of sale. The
court shall order that the several properties, against which the judgment is
entered, shall be sold directly to the county for the respective amounts of
taxes and interest for which the properties severally are liable. The clerk of
the court shall deliver to the tax collector a certified copy of the judgment,
included in which shall be a list of the properties so ordered sold, with the
several amounts due thereon. The certified copy shall constitute a certificate
of sale to the county of the several properties described in the judgment and
no other certificate need be issued. [Amended by 1989 c.411 §2; 2003 c.576 §418]
     312.110
Removal of property from foreclosure proceedings. At any time prior to judgment, any parcel of
real property may be removed from the foreclosure proceeding by payments such
as would have prevented inclusion of the property in the foreclosure list, plus
any additional interest or penalty accrued; except that after the first
publication of the foreclosure list any person seeking to remove any property
from the foreclosure proceeding shall pay, in addition to the particular
amounts of taxes and interest otherwise required, a penalty of five percent of
the total amount of taxes and interest charged against the property. The
penalty and fee shall be in lieu of all publication costs and other charges in
connection with the foreclosure proceeding. On receipt of the payments as to a
particular property, prior to the filing of the application for judgment, the
tax collector shall make the proper entries in the tax roll and shall remove
the property from the foreclosure list and proceeding. Subsequent to filing of
the application for judgment, no property may be removed from the foreclosure
list and proceeding except on order entered by the court. The removal of any
property from the foreclosure list and proceeding, as provided in this section,
does not release the property from the lien of any unpaid tax thereon, but the
unpaid taxes shall remain valid and subsisting liens as though the foreclosure
proceeding had not been instituted. [Amended by 1983 c.472 §1; 1987 c.311 §6;
2003 c.576 §419]
     312.120
Period during which property held by county; redemption; assessment during
redemption period; redemption of part of property. (1) Except as provided in ORS 312.122, all
real properties sold to the county under ORS 312.100, shall be held by the
county for the period of two years from and after the date of the judgment of
foreclosure, unless sooner redeemed.
     (2) During the two-year period any person
having an interest in the property at the date of the judgment of foreclosure,
or any heir or devisee of such person, or any person holding a lien of record
on the property, or any municipal corporation having a lien on the property,
may redeem the property by payment of the full amount applicable to the
property under the judgment, with interest thereon as provided by law, plus a
penalty of five percent of the total amount applicable to the property under
the judgment and a fee as specified under subsection (5) of this section. The penalty
of five percent and fee shall be in lieu of all costs chargeable against the
property in connection with the foreclosure proceeding. The fee shall be used
to defray the costs, among other costs, incurred by the county to provide the
notices of redemption period expiration to lienholders and others required
under ORS 312.125.
     (3) Property so redeemed shall be subject
to assessment for taxation during the period of redemption, as though it had
continued in private ownership.
     (4) Any person holding a mortgage or other
lien of record covering a part only of a particular parcel of real property
included in the judgment of foreclosure may redeem such part by payment of the
proportionate amount applicable thereto under the judgment.
     (5) The fee specified by this subsection
is as follows:
     (a) If the property is redeemed before the
date the notice by certified mail required by ORS 312.125 is given, $50.
     (b) If the property is redeemed on or
after the date the notice by certified mail required by ORS 312.125 is given,
the greater of $50 or the actual cost to the county for a title search and
other expenses related to obtaining a title search. [Amended by 1983 c.472 §2;
1987 c.311 §7; 1989 c.687 §2; 1999 c.22 §1; 2003 c.576 §420]
     312.122
Reduced redemption period when property subjected to waste or abandonment;
hearing; notice; reasonable inquiry. (1) A county may by ordinance provide the means to require the tax
collector of the county to deed to the county pursuant to ORS 312.200 any real
property sold to the county under ORS 312.100 after the expiration of the
30-day period provided in subsection (2) of this section if:
     (a) The property is subjected to waste
which results in a forfeiture to the county of the right to possession of the
property under ORS 312.180; or
     (b) The property is not occupied by the
owner or any person or entity that appears in the records of the county to have
a lien or other interest in the property for a period of six consecutive
months, and the property has suffered a substantial depreciation in value or
will suffer a substantial depreciation in value if not occupied.
     (2)(a) Upon determining that real property
sold to the county under ORS 312.100 may be subject to waste or abandonment as
provided in subsection (1) of this section, the county shall set a date, time
and place within the county for a hearing for the purpose of determining
whether the property should be deeded to the county pursuant to subsection (1)
of this section.
     (b) The owner and any person or entity
that appears in the records of the county to have a lien or other interest in
the property shall be given an opportunity to be heard at the hearing provided
in paragraph (a) of this subsection.
     (c) If the county determines after the
hearing provided in paragraph (a) of this subsection that the property is
subject to waste or abandonment as provided in subsection (1) of this section,
the county governing body shall provide that any rights of possession the owner
may have in the property are forfeited and direct the property be deeded to the
county by the tax collector of the county after expiration of a period of 30
days from the date of the action of the county governing body determining
property subject to forfeiture unless it is sooner redeemed by the owner or any
person or entity that then appears in the records of the county to have a lien
or other interest in the property. All rights of redemption with respect to the
real property described in that deed shall terminate on the execution of the
deed to the county.
     (d) The county shall, in its ordinance,
provide for procedures for the hearing required under this subsection that are
compatible with the requirements of due process of law.
     (3) Not less than 30 days prior to the
hearing provided in subsection (2) of this section, the county shall notify the
owner and any person or entity that then appears in the records of the county
to have a lien or other interest in the property of the hearing. The notice
shall contain:
     (a) The date, time and place of the
hearing provided for in subsection (2) of this section;
     (b) The date of the judgment;
     (c) The normal date of expiration of the
period of redemption under ORS 312.120;
     (d) Warning to the effect that if the
county determines that the property is subject to waste or abandonment as
provided in subsection (1) of this section, the property will be deeded to the
county immediately after the expiration of 30 days from the date of the county
governing body action so determining and that every right or interest of any
person in the property will be forfeited forever to the county unless the
property is redeemed within that 30-day period;
     (e) A legal description of the property
and a tax account number; and
     (f) The name of the owner as it appears on
the latest tax roll.
     (4) The notice required to be given under
subsection (3) of this section shall be given by both certified mail and by
regular first class mail.
     (5)(a) If the notice required under
subsection (3) of this section is to be given to an owner, the notice shall be addressed
to the owner or owners, as reflected in the county records of deeds, at the
true and correct address of the owner as appearing on the instrument of
conveyance under ORS 93.260 or as furnished under ORS 311.555 or as otherwise
ascertained by the tax collector of the county pursuant to ORS 311.560.
     (b) If the person or entity to whom the
notice is required under subsection (3) of this section to be given is a
lienholder, or person or entity other than the owner, having or appearing to
have a lien or other interest in the property, the notice shall be addressed to
the lienholder, person or entity at the address which the county knows or after
reasonable inquiry, has reason to believe to be the address at which the
lienholder, person or entity will most likely receive actual notice.
     (6) For purposes of subsection (5)(b) of
this section, if the lienholder is a corporation or a limited partnership, the
county shall be considered to have made reasonable inquiry if the notice is
mailed to the registered agent or last registered office of the corporation or
limited partnership, if any, as shown by the records on file in the office of
the Corporation Commissioner, or if the corporation or limited partnership is
not authorized to transact business in this state, to the principal office or
place of business of the corporation or limited partnership.
     (7) As used in this section, “records of
the county” has that meaning given in ORS 312.125 (7). [1989 c.687 §1; 2003
c.576 §421]
     Note: 312.122 was enacted into law by the
Legislative Assembly but was not added to or made a part of ORS chapter 312 or
any series therein by legislative action. See Preface to Oregon Revised
Statutes for further explanation.
     312.125
Notice to owner or lienholder of expiration of period of redemption; contents;
mailing. (1) Not less than
one year prior to the expiration of the period of redemption of any real
property ordered sold to the county under a judgment under ORS 312.100, the tax
collector shall provide notice of the expiration of the period of redemption to
any person or entity entitled to redeem the property under ORS 312.120 (2)
whose interest appears in the records of the county as of the date foreclosure
proceedings were instituted. Any person or entity whose interest has terminated
by any means other than a judgment of foreclosure under ORS 312.120 shall not
be entitled to such notice.
     (2) The notice shall contain:
     (a) The date of the judgment;
     (b) The date of expiration of the period
of redemption;
     (c) Warning to the effect that the
property ordered sold under the judgment, unless sooner redeemed, will be
deeded to the county immediately on expiration of the period of redemption and
that every right or interest of any person in the property will be forfeited
forever to the county;
     (d) A legal description of the property
and a tax account number; and
     (e) The name of the owner as it appears on
the latest tax roll.
     (3) The notice required to be given under
subsections (1) and (2) of this section shall be given by both certified mail
and by regular first class mail and subsections (4) and (5) of this section
shall apply to both mailings.
     (4)(a) If the notice required under
subsections (1) and (2) of this section is to be given to an owner, the notice
shall be addressed to the owner or owners, as reflected in the county records
of deeds, at the true and correct address of the owner as appearing on the
instrument of conveyance under ORS 93.260 or as furnished under ORS 311.555 or
as otherwise ascertained by the tax collector pursuant to ORS 311.560.
     (b) If the person or entity to whom the
notice is required under subsection (1) of this section to be given is a
lienholder, or person or entity other than the owner, having or appearing to
have a lien or other interest in the property, the notice shall be addressed to
the lienholder, person or entity at the address which the tax collector knows
or after reasonable inquiry, has reason to believe to be the address at which
the lienholder, person or entity will most likely receive actual notice. For
the convenience of the county, any lien, instrument or other document,
memorandum or writing, filed on or after September 27, 1987, that creates an
interest with respect to which notice is required to be given under this
paragraph, shall contain:
     (A) The address of the person or entity
holding lien or other interest created by the instrument or other document,
memorandum or writing; and
     (B) The tax account number, if any, and if
known, of the property subject to the lien or in which the interest is created.
     (5) Failure of a lien, instrument or other
document, memorandum or other writing to contain the address and tax account
number information required under subsection (4)(b) of this section does not
invalidate the lien, instrument or other document, memorandum or writing, nor
shall the failure of the writing to contain the information relieve the tax
collector of the duty to obtain and mail the notice required under subsection
(4)(b) of this section to the address that the tax collector believes to be the
address at which the lienholder, person or entity is most likely to receive
actual notice.
     (6) For purposes of subsection (4)(b) of
this section, if the lienholder is a corporation or a limited partnership, the
tax collector shall be considered to have made reasonable inquiry if the notice
is mailed to the registered agent or last registered office of the corporation
or limited partnership, if any, as shown by the records on file in the office
of the Corporation Commissioner, or if the corporation or limited partnership
is not authorized to transact business in this state, to the principal office
or place of business of the corporation or limited partnership.
     (7)(a) As used in this section, “records
of the county” means the following:
     (A) The grantor-grantee indexes.
     (B) Other records of deeds, mortgages,
powers of attorney, contracts and other instruments, documents or memorandum of
conveyance or otherwise of real property that are described in ORS 205.130 (1)
and (2).
     (C) The County Clerk Lien Record described
in ORS 205.130 (3).
     (D) Records of federal tax liens and other
liens, instruments or other documents or writings reflecting an interest in
real property described in ORS 205.246, if those records are kept separately
from the records described in paragraph (b) of this subsection.
     (E) Records of statutory liens on real
property described in ORS 87.372.
     (F) Any other records of interests in real
property required to be kept by the county clerk, if the records contain a
legal description of the property and an address specifically designated as
indicated on the instrument, document or other memorandum or writing for
purposes of mailing the notice required by this section.
     (b) For purposes of this section only, “records
of the county” includes:
     (A) The appropriate records of the courts
described in ORS 7.010 in the custody of the clerk of the appropriate court or
court administrator under ORS 7.110; and
     (B) Probate records in the custody of the
clerk of the appropriate court or court administrator under ORS 7.230 and
7.240. Notwithstanding any provision to the contrary in ORS chapter 7 or other
law, the clerk of the appropriate court or the court administrator shall make
available to and assist the tax collector in the examination of the records
described in this paragraph for purposes of carrying out the obligations of the
tax collector under this section without charge. [1987 c.311 §2; 1989 c.628 §1;
2003 c.576 §422]
     312.130
Release of claims of county by redemption; entries by tax collector; certificate
of redemption. The receipt
of redemption money by the tax collector shall operate to release all claims of
the county, under the judgment of foreclosure, to the property so redeemed. The
tax collector, on receipt of the redemption money, immediately shall make the
proper entries in the records of the office of the tax collector showing that
the delinquent taxes, interest and penalty have been paid and that the property
has been redeemed from the sale to the county, and the tax collector shall
deliver to the person redeeming the property a certificate of redemption. The
certificate shall contain a description of the property so redeemed, the total
amount of taxes, interest and penalty paid, and the date of entry of the
judgment of foreclosure. The certificate shall be signed by the tax collector
or deputy and shall be filed by the redemptioner with the clerk of the court
that issued the judgment of foreclosure. The clerk then shall enter the filing
of the certificate of redemption in the court register and thereafter file the
certificate of redemption as part of the case file in the foreclosure
proceeding. No fee shall be charged for the issuance of a certificate of
redemption. [Amended by 1989 c.411 §3; 1991 c.111 §18; 2003 c.576 §423]
     312.140
Notice of foreclosure list to lienholder. (1) A mortgagee or other holder of a recorded lien on real property
may file with the tax collector a request that notice of any foreclosure list
including the real property be given to the mortgagee or other lienholder. The
request shall contain the name and address of the person filing it, the
description of the property and the name of the owner or reputed owner thereof,
and the date of expiration of the mortgage or lien. Notice need not be given after
expiration of the mortgage or lien, unless a further request therefor is filed.
If the mortgagee or lienholder furnishes a duplicate form of request for the
notice, the tax collector shall certify thereon to the filing and return the
duplicate to the person making the request.
     (2) Whenever any property described in the
request for notice is included in a foreclosure list, the tax collector shall
send by registered mail or by certified mail with return receipt written notice
thereof to the mortgagee or other lienholder. At the time of mailing the notice
the tax collector shall note that fact in the latest tax roll opposite the
description of the property. The notation in the tax roll is prima facie
evidence that the notice was mailed. Where the same mortgagee or lienholder has
filed requests for notices on two or more properties included in a foreclosure
list, one general notice may be issued covering all such properties. [Amended
by 1991 c.249 §24; 1997 c.170 §50; 2001 c.753 §2]
     312.150
Effect of failure to give notice to lienholder when requested. If a tax collector, after receiving a
request for notice of tax foreclosure as provided in ORS 312.140, fails to give
the notice, the failure shall not invalidate the foreclosure, but the mortgageeÂ’s
or lienholderÂ’s right to redeem the property shall not terminate until the
expiration of 30 days after the mailing of the notice.
     312.160
Lienholder paying taxes or redeeming gets additional lien for amount paid. Where any property included in a foreclosure
list or proceeding is removed therefrom by payment of taxes or by redemption on
the part of a mortgagee or other lienholder of record, the official receipt for
payment of such taxes or redemption money shall constitute an additional lien
on the property to the amount specified in the receipt. The amount so paid,
with interest and other lawful charges thereon, shall be collectible with and
in the same manner as the amount secured by the original mortgage or lien.
     312.170
Municipal or other public corporation removing property from foreclosure list
or proceeding or redeeming; additional lien. (1) The governing body of any municipal or other public corporation,
having a lien on any real property included in a foreclosure list or
proceeding, may use its funds to remove the property from the list or
proceeding, or to redeem the property after judgment of foreclosure. Such
corporation shall have the same right of redemption as the owner of the
property.
     (2) Where any municipal or other public
corporation so removes or redeems any real property on which it claims a lien,
or pays any taxes thereon, the corporation may add to its lien the amount so
disbursed and cause that amount to be noted on its lien docket. The amount so
disbursed shall be recoverable as part of the lien of the municipal or other
public corporation. In case of foreclosure of the original lien claimed by such
corporation, the amount so disbursed may be added to the original lien and
recovered as part thereof.
     (3) Any county and municipal or other public
corporation may enter into a cooperative agreement to facilitate foreclosure
sales for the collection of delinquent property taxes and municipal liens. [Amended
by 1989 c.411 §4; 2003 c.576 §424]
     312.180
Possession during redemption period; forfeiture for waste. The sale of property to the county on
foreclosure for delinquent taxes does not affect the former ownerÂ’s right to
possession of the property during the period of redemption. However, any waste
of the property, committed by the former owner or by anyone acting under
permission or control of the former owner, shall work a forfeiture to the
county of the right to such possession and, in addition, shall be punished as
provided in ORS 312.990.
     312.190
General notice of expiration of redemption period. Subject to an exemption from disclosure that
applies under ORS 192.501:
     (1) Not more than 30 days nor less than 10
days prior to the expiration of the period of redemption of any real property
ordered sold to the county under a judgment under ORS 312.100, the tax
collector shall publish a general notice relative to the expiration of the
period of redemption.
     (2) The notice shall contain the date of
the judgment, the date of expiration of the period of redemption, and warning
to the effect that all the properties ordered sold under the judgment, unless
sooner redeemed, will be deeded to the county immediately on expiration of the
period of redemption and that every right or interest of any person in the
properties will be forfeited forever to the county.
     (3) The notice shall be published in two
weekly issues of a duly designated newspaper of general circulation in the
county within the period of 20 days as specified in this section. Proof of
publication shall be attached to and made a part of the deed issued to the
county. The published notice may be a general notice and it shall not be
necessary to include therein descriptions of the several properties or the
names of the respective owners. [Amended by 1975 c.780 §13; 1987 c.311 §8; 2003
c.576 §425; 2007 c.687 §6]
     312.200
Deed to county. The
properties not redeemed within the two-year period prescribed by ORS 312.120
shall be deeded to the county by the tax collector. All rights of redemption,
with respect to the real properties therein described, shall terminate on the
execution of the deed to the county. No return or confirmation of the sale or
deed to the county is required or necessary. [Amended by 1987 c.311 §9]
     312.210
Appeal. Appeal from any
judgment under ORS 312.010 to 312.120 and 312.130 to 312.240, or from any final
order in the proceeding, may be taken to the Court of Appeals by giving notice
thereof orally in open court at the time of the judgment or final order, or by
giving written notice thereof at any time within 30 days after the date of the
judgment or final order. The manner of perfecting appeals to the Court of
Appeals and the proceedings thereon, and the determination and disposition
thereof, shall be governed by the statutes on appeals in equitable cases. [Amended
by 1979 c.562 §12; 2003 c.576 §426]
     312.214
Public policy relating to title obtained by county by tax foreclosure. Notwithstanding any other provisions of law,
for all purposes of ORS 312.214 to 312.230 it is declared to be the public
policy of this state that:
     (1) When a county has acquired or
hereafter acquires real property by foreclosure for delinquent taxes, the
countyÂ’s title to the property shall have the utmost stability; and
     (2) Once real property has become or
hereafter shall become subject to foreclosure for taxes, there has been imposed
and there hereafter shall be imposed upon all persons owning or claiming to
own, or having or claiming to have, any interest in the real property, by
reason of their delinquency, a continuing duty to investigate and ascertain
whether the real property did become or hereafter shall become included in tax
foreclosure proceedings, regardless of any defects, jurisdictional or
otherwise, that may have appeared or shall hereafter appear in the foreclosure
proceedings. [Formerly part of 312.220; 1995 c.79 §152; 2005 c.94 §68]
     312.216
Conclusive presumptions of notice resulting from tax foreclosure. In order to accomplish and place into effect
the public policy so declared in ORS 312.214, and notwithstanding any other
provisions of law excepting those relating to persons under disability as
provided in ORS 12.160, all persons owning or claiming to own, or having or
claiming to have, any interest in any real property heretofore or hereafter
subject to foreclosure for delinquent taxes indisputably and conclusively shall
be deemed to have taken notice of the following:
     (1) That any real property that they owned
or claimed to own, or in which they had or claim to have had any interest, and
any real property that they hereafter may own or claim to own or in which they
hereafter shall have or claim any interest has been assessed and hereafter will
be assessed each year;
     (2) That the tax levied against such real
property became and hereafter will become due and delinquent at a fixed time;
     (3) That the tax became and was and
hereafter will become and be a lien upon such real property;
     (4) That if such tax was not paid or
hereafter shall not be paid within the time fixed by law, the lien has been or
hereafter will be enforced by foreclosure proceedings at the time and in the
manner provided by law;
     (5) That since the enactment of chapter
408, General Laws of Oregon 1919, and following its effective date (May 29,
1919), such foreclosure proceedings have been and hereafter will be proceedings
in rem; and
     (6) That by reason of their delinquency in
the matter of the payment of their taxes, there has been impressed upon and
there hereafter shall be impressed upon them a continuing duty to investigate
and ascertain whether or not such real property has been or hereafter shall
become included in tax foreclosure proceedings, regardless of any defects,
jurisdictional or otherwise, that may have appeared or hereafter shall appear
in such foreclosure proceedings. [Formerly part of 312.220; 2005 c.94 §69]
     312.218
Constructive possession by county; notice; remedy of ejectment. (1) In relation to or as against the claims
of all persons owning or claiming to own, or having or claiming to have, any
interest in real property heretofore or hereafter subject to foreclosure for
delinquent taxes, excepting only such persons who were or hereafter shall be in
the actual and physical possession of any such real property at the time of the
execution of a deed thereto to a county pursuant to the provisions of ORS 312.200
that was not and is not void upon its face, the following shall be presumed
conclusively:
     (a) That from and after the date of the
execution of any such deed to a county, such county shall be deemed to have
constructive possession of the real property therein described to the same
extent and legal effect as if the county were in the actual, physical and
exclusive possession of such property, and for all purposes such constructive
possession shall be deemed the equivalent of actual and physical possession of
such property that is hostile, adverse, actual, visible, notorious and
exclusive.
     (b) That from and after the date of the
execution of any such deed to a county, such county had, and hereafter shall be
deemed to have had constructive possession of the real property therein
described to the same extent and legal effect as if the county were in the
actual, physical and exclusive possession of such property, and for all
purposes such constructive possession shall be deemed the equivalent of actual
and physical possession of such property that is hostile, adverse, actual,
visible, notorious and exclusive.
     (c) That the recording of a deed to a
county pursuant to ORS 312.200 gave and hereafter shall be deemed to give
notice to the world of such countyÂ’s constructive possession as provided and
defined in ORS 312.214 to 312.220.
     (2) In addition to all other remedies made
available to the person by law, the remedy of ejectment is hereby made
available to any person claiming to be the owner of any property as against the
county which is in the constructive possession of the county as provided and
defined in ORS 312.214 to 312.220. [Formerly part of 312.220]
     312.220
Judgment as evidence and estoppel. Any judgment for the sale of real property to the county, on foreclosure
for delinquent taxes, is conclusive evidence of its regularity and validity in
all collateral proceedings, except where the taxes have been paid or the
property was not liable to assessment and taxation. The judgment is prima facie
evidence that the taxes have not been paid and that the property was subject to
taxation at the time it was assessed. The judgment shall estop all persons
raising objections thereto, or to the title based thereon, which existed at or
before the date of the judgment and could have been presented as an objection
or defense to the application for the judgment. [Amended by 1961 c.718 §1; part
renumbered 312.214, 312.216 and 312.218; 2003 c.576 §427]
     312.230
Limitations on proceedings affecting foreclosure sale; payments required with
first pleading; effect as statute of prescription. (1) Every action, suit or proceeding,
commenced for the purpose of determining the validity of a sale of real
property on foreclosure for delinquent taxes, or to quiet title against such
sale, or to remove the cloud thereof, or to recover possession of the property,
shall be commenced within two years from the date of the judgment of
foreclosure and sale to the county.
     (2) Notwithstanding any other provisions
of law, in every such action, suit or proceeding any person claiming to be the
owner of the property, as against the county or grantee, shall pay into court
with the first pleading the amount charged against the property in the judgment
of foreclosure, plus the amount or amounts that would otherwise have been
assessed and levied against said property as taxes from the date of the said
judgment to the time of the filing of such action, suit or proceeding, together
with any penalties and interest that would have accrued thereon as by statute
provided. In every such action, suit or proceeding any person claiming to be
the owner of the property as against any person holding title from the county,
shall pay into court with the first pleading the amount charged against the
property in the judgment of foreclosure, together with interest thereon at the
rate of six percent per year from the date of the judgment to the date of
filing the pleading.
     (3) For all purposes this section shall be
construed as a statute of prescription as well as a statute of limitation. [Amended
by 1961 c.718 §2; 2003 c.576 §428; 2005 c.94 §70]
     312.240
Vacation of judgment; determining value of improvements by purchaser and rendering
judgment therefor. Whenever
the court vacates or sets aside a judgment of foreclosure with respect to any
particular property, the court shall determine the value of any improvements
placed on the property by the county or by any purchaser from the county, and
shall give judgment therefor and collect the same from the claimant before
putting the claimant in possession. [Amended by 2003 c.576 §429]
     312.250
Certain rights of municipal corporations not affected by ORS 312.010 to 312.120
and 312.130 to 312.240. No
provision of ORS 312.010 to 312.120 and 312.130 to 312.240 shall impair or
annul a right conferred upon municipal corporations by ORS 311.520 or 312.270
to 312.300.
     312.260
Lands acquired by county by tax foreclosure where title fraudulently concealed
from owner. (1) If the title
to lands acquired by any county by tax foreclosure was fraudulently concealed
from the rightful owner, devisee, beneficiary, heir, creditor or other person
having an interest therein, or was unlawfully obtained, held or controlled by
or through fraudulent conveyance or other fraud, without knowledge on the part of
such person, such person shall be entitled to a conveyance of the lands by
purchase from the county by a purchase agreement provided in ORS 275.190 (1) at
a price equivalent to the delinquent taxes thereon, with interest and without
personal property taxes charged against the land, including lands of which the
wrongdoer is owner of record or assignee of owners of record impressed with a
trust for the benefit of such person or deeded or assigned to such person by
the wrongdoer pursuant to any suit, action, proceeding or settlement respecting
the fraudulent concealment or unlawful holding or control.
     (2) Such person may cause to be filed with
the county clerk of the county at any time while the title to any such lands is
held by the county, written notice of intention to purchase the lands or any
part thereof under this section, describing the lands. The notice shall be
acknowledged and recorded in the deed records and a copy thereof served upon
the district attorney of the county. The purchase of the land shall be
completed by cash or execution of the agreement within one year from the filing
of the notice or the final determination of the suit, action, or proceeding.
     (3) This section shall not apply to or
affect the title to any such lands dedicated to public use or conveyed by the
county prior to the filing of the notice, but shall apply to lands sold by the
county to an innocent purchaser under contract, in which case such person
succeeds to the interest of the county in the contract subject to the rights of
the innocent contract purchaser. [Amended by 2005 c.243 §32]
     312.270
Title of county purchasing property; title of purchaser on resale. (1) When a county acquires real property by
foreclosure for delinquent taxes, the conveyance vests in the county title to
the property, free from all liens and encumbrances except assessments levied by
a municipal corporation for local improvements to the property.
     (2) A private purchaser at resale of such
property by the county acquires title free and clear of all assessments for
local improvements levied by any municipal corporation. [Amended by 1997 c.805 §6]
     312.280 [Repealed by 1997 c.805 §7]
     312.290
     312.300
Effect of irregularities and omissions on sales made pursuant to ORS 312.270 or
312.290. No proceedings
subsequent to a judgment foreclosing a tax lien or liens upon property
purchased under ORS 312.270 or 312.290, whether by a private purchaser or by a
municipal corporation, shall be invalidated and no deed shall be declared void
or set aside for irregularities, omissions or defects, unless the record owner
of the property sold actually has been misled by the irregularities, omissions
or defects to the injury of the record owner. [Amended by 2003 c.576 §430]
     312.310
Accepting deed where timber fire reduces value of property; sale of timber or property
acquired. (1) The county
court or board of county commissioners may accept deeds to any property in
process of foreclosure for tax delinquencies, the chief value of which, when
assessed for taxation, was in green standing timber, whenever it appears to the
satisfaction of the court or board that, subsequent to any assessment of the
property on which taxes are delinquent, its value has been reduced materially
due to damage by fire and that it is necessary to expedite the harvesting of
the fire-damaged timber.
     (2) The court or board may sell the timber
from lands so acquired, in the manner and for the price the court or board
deems for the best interest of the county, but if any lands so acquired are
sold by the county, whether before or after sale of the timber thereon, the
lands shall be sold in the manner provided by law for sale by a county of real
property acquired through foreclosure of liens for delinquent taxes.
     (3) The proceeds from the sale of timber
from the lands acquired under this section shall be distributed in the same
manner as proceeds from the sale of property are distributed under ORS 275.275.
All payments received after May 16, 1955, in consideration for the use of roads
made in connection with the sale of such timber, and any other payments
received after that date whether by gift or otherwise made in connection with
the sale of such timber, shall be considered proceeds from the sale of such
timber and shall be distributed as provided in this subsection.
     (4) This section applies only where the
damage resulted from one fire and the area involved is in excess of 10,000
acres. [Amended by 1955 c.546 §1; 1969 c.595 §14]
     312.320 [Repealed by 1969 c.595 §17]
     312.330 [Repealed by 1969 c.595 §17]
     312.340 [Repealed by 1969 c.595 §17]
     312.350 [Repealed by 1969 c.595 §17]
     312.360
Tax sales to counties or other public corporations validated; effect of
omissions or defects. (1)
All sales of land for taxes made to counties or other public corporations are
declared legal and valid and shall pass good title to the lands assessed.
     (2) No proceedings subsequent to a
judgment foreclosing a tax lien or liens shall be invalidated and no tax deed
declared void or set aside for irregularities, omissions or defects unless the
record owner of the land sold has been actually misled by the irregularities,
omissions or defects to the injury of the record owner. [Amended by 2003 c.576 §431]
     312.370
Certain tax sales validated.
All sales of real property for delinquent taxes made before May 22, 1903, by
the sheriff of any county where the notice of the sale as published or posted
omitted to mention the place where the sale was to be made, shall have the same
force and effect as though the notice had mentioned the place of sale.
     312.380
Effect of failure to issue certificate of sale prior to 1939. The failure to issue a certificate of sale,
as such, in any tax foreclosure proceeding before June 14, 1939, shall not in
any manner affect such proceedings.
     312.390
Request by lienholder for notice of proposed sale for delinquent city
assessments or liens. Any
mortgagee or other holder of a recorded lien upon real property may file with
the city treasurer of the city or town in which the property is situated a
request that notice of a proposed sale of the property for delinquent city
assessments or liens thereon be given to such mortgagee or other lienholder.
The request shall contain the name and address of the person, firm or
corporation filing it, the name of the owner or reputed owner of the property, the
description of the property, and the date of the expiration of the mortgage or
lien. Notice need not be given after the date of the expiration of the mortgage
or lien unless a further request therefor is filed. If the mortgagee or
lienholder furnishes a duplicate form of request for that purpose, the city
treasurer shall certify thereon to the filing of the request and deliver or
mail the duplicate to the party filing it.
     312.400
Giving notice to lienholder.
(1) Whenever the city treasurer posts or publishes notice of sale of any
property described in the request made under ORS 312.390 for any delinquent
city assessment or lien thereon, the city treasurer shall give notice of the
proposed sale to the mortgagee or other lienholder who filed the request by
registered mail or by certified mail with return receipt addressed to the
mortgagee or other lienholder at the address given in the request.
     (2) At the time the notice is mailed, the
city treasurer shall note the fact of the mailing on the record of such
assessment or lien in the possession of the city treasurer and shall make a
certificate of the mailing and keep it on file in the office of the city
treasurer. The certificate so filed is conclusive evidence that the notice was
mailed.
     (3) The notice shall be mailed not less
than 21 days prior to the date fixed for the sale and shall be addressed to the
mortgagee or other lienholder specified in the request.
     (4) The notice shall contain:
     (a) The name of the owner or reputed owner
of the property.
     (b) The description of the property.
     (c) The date fixed for the sale.
     (d) A description of the city assessment
or lien and the amount unpaid thereon.
     (e) The amount necessary to be paid to
prevent the sale of the property. [Amended by 1991 c.249 §25; 2005 c.94 §71]
     312.410
Effect of failure to give notice when requested. If the city treasurer, after having received
a request for notice as provided in ORS 312.390, fails to give the notice in
the manner provided in ORS 312.400, such failure shall render void any deed of
the property until the city treasurer gives the notice by registered mail or by
certified mail with return receipt, addressed to the mortgagee or lienholder
requesting the notice, and for 30 days thereafter, during which period the
mortgagee or lienholder may redeem the property. [Amended by 1991 c.249 §26]
     312.420
Application of ORS 312.390 to 312.410 to other than treasurer of city. If an officer other than the treasurer is
designated by the charter or ordinances of any city to collect delinquent city
assessments or liens, or both, and make sales of the property upon which the
assessments or liens, or both, are delinquent, then the provisions of ORS
312.390 to 312.410 apply to such other officer.
     312.990
Penalties. The commission of
waste on property described in ORS 312.180 by the former owner or anyone acting
under the permission or control of the former owner is punishable, upon
conviction, by a fine of not less than twice the value so wasted.
_______________
CHAPTER 313
[Reserved for expansion]
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