2011 Oregon Revised Statutes
ORS Volume 2, Chapters 56 - 89
ORS Chapter 87
87.806 Filing of federal tax liens.


OR Rev Stat § 87.806 (through Leg Sess 2011) What's This?

(1) Notices of liens, certificates and other notices affecting federal tax liens or other federal liens must be filed in accordance with ORS 87.806 to 87.855.

(2) Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the recorder of conveyances, in counties which have a recorder of conveyances, and in other counties in the offices of the county clerks of the county or counties in this state within which the real property subject to the liens is situated.

(3) After October 15, 1983, notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the Secretary of State. [1967 c.445 2; 1981 c.852 2; 1983 c.220 1]

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