Oregon Code § 311.771·Enacted ·Last updated March 01, 2026
Statute Text
Liens;
priority; foreclosure proceeding.
(1) The Department of Revenue shall have a lien against the tax deferred
property for the payment of the deferred taxes plus interest thereon. The liens
for deferred taxes shall attach to the property on July 1 of the year in which
the taxes were assessed. The deferred property tax liens shall have the same
priority as real property tax liens except that the lien of mortgages or trust
deeds which are recorded prior in time to the lien for deferred taxes under ORS
Plain English Explanation
This Oregon statute addresses Liens;
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 311.771
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Liens;
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 311.771. Use this format in legal documents and court filings.
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