Oregon Code § 312.050·Enacted ·Last updated March 01, 2026
Statute Text
Instituting foreclosure proceedings.
(1) On the day that is three months after the day of delinquency of taxes of
the latest year, the tax collector, with the assistance of the district
attorney, shall institute proceedings to foreclose the liens for all the
delinquent taxes against each of the several properties included in the
foreclosure list.
(2) One general
proceeding shall be brought on the part of the county to foreclose the tax
liens against each of the properties included in the foreclosure list. The
person whose name appears in the latest tax roll as the owner of any property
described in the latest tax roll shall be considered and treated as the owner
of the property. Each proceeding shall be a proceeding in rem against the
property itself. If in any tax roll it appears that the owner of any property
is unknown, or that the name of the owner is exempt from disclosure under ORS
192.345, then the property shall be proceeded against as property belonging to
an unknown owner. [Amended by 1979 c.703 §12; 1987 c.311 §5; 2007 c.687 §5;
2017 c.315 §19]