Oregon Code § 87.816·Enacted ·Last updated March 01, 2026
Statute Text
Keeping
of index and files with respect to tax liens; certification by filing officer;
fee; rules.
(1) If
a notice of federal lien, a refiling of a notice of federal lien, or a notice
of revocation of any certificate described in subsection (2) of this section is
presented to a filing officer who is:
(a) The Secretary
of State, the secretary shall cause the notice or refiled notice to be marked,
held and indexed in accordance with the provisions of ORS 79A.5190 as if the
notice or refiled notice were a financing statement within the meaning of ORS
chapter 79A; or
(b) Any other
officer described in ORS 87.806, the officer shall indorse thereon the
identification of the officer and the date and time of receipt and forthwith
file it alphabetically or enter it in an alphabetical index showing the name
and address of the person named in the notice or refiled notice, the date and
time of receipt, the title and address of the official or entity certifying the
lien and the total amount appearing on the notice of lien or refiled notice of
lien.
(2) If a
certificate of release, nonattachment, discharge or subordination of any lien
is presented to the Secretary of State for filing, the secretary shall:
(a) Cause a
certificate of release to be marked, held and indexed as if the certificate
were a termination statement within the meaning of ORS 79A.5120;
(b) Cause a
certificate of discharge or subordination to be held, marked and indexed as if
the certificate were a release of collateral within the meaning of ORS
79A.5120; and
(c) Cause a
certificate of nonattachment to be marked, held and indexed as if the
certificate were an amendment of a financing statement within the meaning of
ORS 79A.5120.
(3) If any
refiled notice of federal lien or notice of revocation referred to in
subsection (1) of this section or any of the certificates specified in
subsection (2) of this section is presented for filing with any other filing
officer specified in ORS 87.806, the officer shall permanently attach the
refiled notice, certificate or notice to the original notice of lien and shall
enter the refiled notice, certificate or notice with the date of filing in any
alphabetical lien index on the line where the original notice of lien is
entered.
(4) Upon request
of any person, the filing officer shall issue the certificate of the filing
officer showing whether there is on file in the officers office, on the date
and hour stated therein, any notice of lien or certificate or notice affecting
any lien naming a particular person, and if a notice or certificate is on file,
giving the date and hour of its filing. All financing statements and statements
of assignment, if any, filed pursuant to ORS chapter 79A for a particular
debtor whose name is identical to the particular person named in the lien shall
be shown on this certificate. The uniform fee for such a certificate for a
particular person shall be prescribed by the Secretary of State by rule. If the
request for the certificate is in writing and not in the standard form
prescribed by the Secretary of State, an additional fee shall be prescribed.
Upon request the filing officer shall furnish a copy of any notice of federal
lien or notice or certificate affecting a federal lien for a fee as prescribed
by the Secretary of State by rule under ORS 79A.5250.
(5) Notice of a
federal lien or a refiling of a notice of federal lien is effective for a
period of 10 years from the date of assessment. A notice or refiling of a
notice of a federal lien shall state:
(a) The date the
tax was assessed; and
(b) That the
effective period of the lien is as provided by federal law. [1967 c.445 §4;
1971 c.621 §18; 1975 c.607 §20; 1979 c.833 §21; 1981 c.835 §11a; 1981 c.852 §4;
1983 c.220 §2; 1985 c.442 §1; 1985 c.469 §8; 1989 c.111 §10; 1993 c.135 §1;
2001 c.445 §164]
Plain English Explanation
This Oregon statute addresses Keeping
. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 87.816
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Keeping
. 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 § 87.816. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.