Oregon Code § 221.925·Enacted ·Last updated March 01, 2026
Statute Text
Tax
deeds; tax warrants.
In making a deed for any real property sold for delinquent taxes, it is not
necessary to recite or set forth the proceedings prior to the sale, but it is
sufficient, if it substantially appears from such deed that the property was
sold by virtue of a warrant from any city referred to in ORS 221.906, and the
date thereof for delinquent taxes, and the amount thereof, together with the
date of the sale and the amount paid thereat by the purchaser. The style of the
warrant for the collection of delinquent taxes shall be: In the name of the
city (or town) of ______. The warrant must require the marshal to forthwith
levy upon sufficient property of the person or persons owing such taxes and
sell the same in the manner provided by law, and return the proceeds of such
sale to the city treasurer and the warrant to the recorder, with the doings of
the marshal indorsed thereon, together with the receipts of the city treasurer
for the proceeds of such sale as paid to the treasurer. The warrant shall have
the force and effect of an execution against real and personal property, and
shall be executed in a like manner, except as otherwise provided by law or this
section. Real property when sold for delinquent taxes may be redeemed in like
manner as real property is redeemed after sale thereof for county or state
taxes, and not otherwise. The deed of the purchaser must express the true
consideration thereof, which is the amount paid by the purchaser, and the
return of the marshal executing the warrant must specify the amount for which
each lot or part thereof is sold, and the name of the purchaser.
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 221.925
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Tax
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