Oregon Revised Statutes Chapter 311 § 311.675 — Recording liens; recording constitutes notice of state lien

Recording liens; recording constitutes notice of state lien. (1) In each county in which there is tax-deferred property, the Department of Revenue shall cause to be recorded in the mortgage records of the county a list of tax-deferred properties that lie in the county. The list shall contain a description of the property as listed on the assessment roll together with the name of the owner as listed on the assessment roll. (2)(a) The recording of tax-deferred properties under subsection (1) of this section is notice that the Department of Revenue claims a lien against those properties in the amount of the deferred taxes plus interest on the deferred taxes, the cost of insurance purchased pursuant to ORS 311.670 (4)(b) and any fees paid by the department in connection with the filing, recording, release or satisfaction of the lien. (b) If the recording of tax-deferred properties under subsection (1) of this section occurred prior to January 1, 1990, the recording is notice that the department claims a lien against those properties in the amount of the deferred taxes plus interest on the deferred taxes, the cost of insurance purchased pursuant to ORS