Oregon Revised Statutes Chapter 311 § 311.740 — to 311.780 shall be prior to the liens for deferred taxes
Oregon Revised Statutes Chapter 311 ·
Oregon Code § 311.740·Enacted ·Last updated March 01, 2026
Statute Text
to 311.780 shall be prior to the liens for deferred taxes.
(2) The lien may
be foreclosed by the department as if it were a purchase money mortgage under
ORS chapter 88. The court may award reasonable attorney fees to the prevailing
party in a foreclosure action under this section.
(3) Receipts from
foreclosure proceedings and from voluntary payments for deferred taxes shall be
paid by the department to the General Fund. [1977 c.695 §7; 1981 c.897 §48;
1995 c.618 §66]
Plain English Explanation
This Oregon statute addresses to 311.780 shall be prior to the liens for deferred taxes. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 311.740
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses to 311.780 shall be prior to the liens for deferred taxes. Read the full statute text above for details.
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