Oregon Revised Statutes Chapter 305 § 305.130 — Department as party to actions involving property subject to certain tax liens;
Oregon Revised Statutes Chapter 305 ·
Oregon Code § 305.130·Enacted ·Last updated March 01, 2026
Statute Text
Department as party to actions involving property subject to certain tax liens;
complaint and summons.
(1) The Department of Revenue may be made a party in any action in any court of
this state or of the United States having jurisdiction of the subject matter to
quiet title to, to remove a cloud from the title to, or for the foreclosure of
a mortgage or other lien upon, any real property or personal property, or both,
upon which the State of Oregon has or claims to have a lien under ORS 311.673,
311.679, 311.771, 314.430 or 321.570 or ORS chapter 323, and the judgment in
such action shall be conclusive and binding upon the State of Oregon and such
department.
(2) The complaint
in such action shall set forth with particularity the nature of any such lien
had or claimed by the State of Oregon. The summons in such action, together
with a copy of the complaint therein, shall be served on such department in the
manner prescribed by ORCP 7 D(3)(h), and such summons shall require such
department to appear and answer the complaint within 60 days from the date of
such service. [1961 c.573 §4; 1979 c.284 §134; 1981 c.706 §6; 1985 c.816 §37;
1987 c.158 §43; 1989 c.948 §7; 2003 c.804 §63]
Plain English Explanation
This Oregon statute addresses Department as party to actions involving property subject to certain tax liens;
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 305.130
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Department as party to actions involving property subject to certain tax liens;
. Read the full statute text above for details.
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The formal citation is Oregon Code § 305.130. Use this format in legal documents and court filings.
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