Oregon Revised Statutes Chapter 311 § 311.525 — Property acquired by state remains subject to tax lien; cancellation of
Oregon Revised Statutes Chapter 311 ·
Oregon Code § 311.525·Enacted ·Last updated March 01, 2026
Statute Text
Property acquired by state remains subject to tax lien; cancellation of
interest and penalties.
If the State of Oregon acquires title to real property through foreclosure of
mortgage held on the property by the state, or other means in settlement of
existing indebtedness in favor of the state, upon which property taxes have
become a lien prior to the acquisition, interest and penalties on the taxes
hereby are canceled, but the lien or liens for the taxes shall remain on the
property and be satisfied only by full payment of the principal amount thereof.
Any lien for taxes attaching to any such real property prior to the execution
of the deed to the state shall be a valid and subsisting lien thereon. [Amended
by 1997 c.170 §49]
Plain English Explanation
This Oregon statute addresses Property acquired by state remains subject to tax lien; cancellation of
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 311.525
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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. Read the full statute text above for details.
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