2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 312 - Foreclosure of Property Tax Liens
Section 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]