As used in this chapter,
unless the context requires otherwise, “district attorney” shall include
county counsel appointed pursuant to ORS 203.145. [1971 c.245 §2](1) Except as otherwise provided by law, real
property within this state is subject to foreclosure for delinquent taxes
whenever three years have elapsed from the earliest date of delinquency
of taxes levied and charged thereon.
(2) All special assessments, fees or other charges charged against
the property subject to foreclosure which are due and unpaid for any year
or years for which ad valorem taxes are delinquent and for which there is
no other provision of law for their payment out of the foreclosure
proceeding, shall be listed with the delinquent ad valorem taxes in the
foreclosure proceedings and foreclosed and collected as a part of such
proceedings in the same manner as the delinquent ad valorem taxes. In any
event, if three years have elapsed since the special assessment, fee or
charge has been placed on the tax roll for collection and the assessment,
fee or charge remains unpaid, it may be included in the next foreclosure
proceeding and foreclosed and collected as part of such proceeding.
[Amended by 1965 c.344 §41] (1) The
Department of Revenue shall have general supervision and control over tax
foreclosure proceedings under ORS 312.010 to 312.120 and 312.130 to
312.240 to the end that such proceedings shall be conducted in a uniform
and orderly manner in all counties of the state.
(2) Whenever any district attorney fails to institute or complete
foreclosure proceedings in the manner required by this chapter, the
department may call upon the Attorney General to institute or complete
such proceedings. For this purpose, the Attorney General shall have the
same powers and authority as a district attorney under this chapter. All
costs incurred by the Attorney General shall be borne by the county in
which the foreclosure proceedings are undertaken. Upon presentation by
the Attorney General to the county governing body of a certified,
itemized statement of costs, the governing body shall order payment to
the Attorney General out of any available funds of the county. If no
payment is made within 30 days thereafter, the Attorney General shall
submit to the Secretary of State a certified, itemized statement of such
costs and the Attorney General shall be reimbursed upon the order of the
Secretary of State to the State Treasurer, from the county’s share of the
state’s cigarette and liquor revenues. [Amended by 1971 c.245 §3] (1)
Within two months after the day of delinquency of taxes of each year the
tax collector shall prepare a list of all real properties then subject to
foreclosure. The list shall be known as the foreclosure list and shall
contain:
(a) The names of the several persons appearing in the latest tax
roll as the respective owners of tax-delinquent properties.
(b) A description of each such property as it appears in the latest
tax roll.
(c) The year or years for which taxes are delinquent on each
property.
(d) The principal amount of the delinquent taxes of each year and
the amount of accrued and accruing interest thereon to the day of
publication.
(2) Thereafter, and until judgment is obtained pursuant to ORS
312.090, interest shall be charged and collected on each of the several
amounts of taxes included in the foreclosure list at the rate provided in
ORS 311.505 (2). [Amended by 1975 c.704 §5; 1979 c.703 §11; 1987 c.311 §3] (1) Notice of each
foreclosure proceeding shall be given by publication and by both
certified and regular first class mail as provided in this section:
(a) Notice shall be given by one publication of the foreclosure
list in a newspaper of general circulation in the county, to be
designated by the county court or board of county commissioners. The
price charged by the newspaper shall be at the legal rate as provided by
law. A copy of the newspaper notice shall be mailed by the county to each
incorporated city in the county.
(b) In addition, notice of the foreclosure proceeding shall be sent
by certified and regular first class mail to the owner or owners, as
shown in the county deed records, of each property included on the
foreclosure list at the address or addresses as reflected in the county
records under ORS 93.260, 311.555 or 311.560.
(2) Each notice given under subsection (1) or (4) of this section
shall identify the particular property or properties that is the subject
of the notice.
(3) All persons owning or claiming to own, or having or claiming to
have, any interest in any property included in the foreclosure list are
required to take notice of such proceeding and of all steps thereunder.
(4) If it is deemed expedient to do so, notice of the institution
of the foreclosure proceeding may be given by personal service. Notice by
personal service shall be in lieu of service by publication and certified
and regular first class mail required by subsection (1) of this section
as to the defendant or defendants so served, and it shall not be
necessary to include in the publication of the foreclosure list the names
of such defendants or the descriptions or other matters relating to their
respective properties. [Amended by 1957 c.68 §1; 1983 c.657 §9; 1985
c.613 §29; 1987 c.311 §4] (1) On the day which
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 therein described shall be considered
and treated as the owner of the property. Each such 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, then such property
shall be proceeded against as belonging to an unknown owner. [Amended by
1979 c.703 §12; 1987 c.311 §5](1)
Application for judgment foreclosing any tax lien shall be in writing,
shall be verified, and shall contain a succinct statement of the cause of
suit. All amendments may be made that are permissible in any civil
action. The application for judgment, together with a certified copy of
the foreclosure list, shall be filed with the clerk of the court on the
day of the first publication of the foreclosure list.
(2) No assessment of property or charge for taxes shall be
considered invalid because of:
(a) An irregularity in an assessment roll.
(b) An assessment roll not having been made, completed or certified
within the time prescribed by law.
(c) The property having been listed or charged in an assessment or
tax roll without any name, or with a name other than that of the owner.
(3) No error or informality on the part of any officer in
connection with assessment, equalization, levy or collection shall
vitiate or affect the assessment of the property or the taxes thereon.
(4) Any such irregularity, informality, omission or other error
may, in the discretion of the court, be corrected to conform to law.
[Amended by 1979 c.284 §137; 1989 c.411 §1; 2003 c.46 §28; 2003 c.576
§414] Any
person interested in any real property included in the foreclosure list
may file an answer and defense to the application for judgment within 30
days after the date of the first publication of the foreclosure list,
exclusive of the day of the first publication. The answer and defense
shall be in writing under oath and shall specify the particular cause of
objection. [Amended by 2003 c.576 §415] The court shall examine the application
for judgment. If answer and defense is filed by any defendant or other
interested person, the matter shall be heard in a summary manner without
other pleading. [Amended by 2003 c.576 §416] The court shall give judgment for
the delinquent taxes and interest appearing to be due on the several
parcels of real property described in the application, and shall enter a
judgment requiring that the several liens of such taxes be foreclosed.
The judgment shall be a several judgment against and a lien on each
parcel of property included therein. The several judgment shall bear
interest at the legal rate from the date of entry thereof. [Amended by
2003 c.576 §417]The court shall order that the several
properties, against which the judgment is entered, shall be sold directly
to the county for the respective amounts of taxes and interest for which
the properties severally are liable. The clerk of the court shall deliver
to the tax collector a certified copy of the judgment, included in which
shall be a list of the properties so ordered sold, with the several
amounts due thereon. The certified copy shall constitute a certificate of
sale to the county of the several properties described in the judgment
and no other certificate need be issued. [Amended by 1989 c.411 §2; 2003
c.576 §418] At any
time prior to judgment, any parcel of real property may be removed from
the foreclosure proceeding by payments such as would have prevented
inclusion of the property in the foreclosure list, plus any additional
interest or penalty accrued; except that after the first publication of
the foreclosure list any person seeking to remove any property from the
foreclosure proceeding shall pay, in addition to the particular amounts
of taxes and interest otherwise required, a penalty of five percent of
the total amount of taxes and interest charged against the property. The
penalty and fee shall be in lieu of all publication costs and other
charges in connection with the foreclosure proceeding. On receipt of the
payments as to a particular property, prior to the filing of the
application for judgment, the tax collector shall make the proper entries
in the tax roll and shall remove the property from the foreclosure list
and proceeding. Subsequent to filing of the application for judgment, no
property may be removed from the foreclosure list and proceeding except
on order entered by the court. The removal of any property from the
foreclosure list and proceeding, as provided in this section, does not
release the property from the lien of any unpaid tax thereon, but the
unpaid taxes shall remain valid and subsisting liens as though the
foreclosure proceeding had not been instituted. [Amended by 1983 c.472
§1; 1987 c.311 §6; 2003 c.576 §419](1)
Except as provided in ORS 312.122, all real properties sold to the county
under ORS 312.100, shall be held by the county for the period of two
years from and after the date of the judgment of foreclosure, unless
sooner redeemed.
(2) During the two-year period any person having an interest in the
property at the date of the judgment of foreclosure, or any heir or
devisee of such person, or any person holding a lien of record on the
property, or any municipal corporation having a lien on the property, may
redeem the property by payment of the full amount applicable to the
property under the judgment, with interest thereon as provided by law,
plus a penalty of five percent of the total amount applicable to the
property under the judgment and a fee as specified under subsection (5)
of this section. The penalty of five percent and fee shall be in lieu of
all costs chargeable against the property in connection with the
foreclosure proceeding. The fee shall be used to defray the costs, among
other costs, incurred by the county to provide the notices of redemption
period expiration to lienholders and others required under ORS 312.125.
(3) Property so redeemed shall be subject to assessment for
taxation during the period of redemption, as though it had continued in
private ownership.
(4) Any person holding a mortgage or other lien of record covering
a part only of a particular parcel of real property included in the
judgment of foreclosure may redeem such part by payment of the
proportionate amount applicable thereto under the judgment.
(5) The fee specified by this subsection is as follows:
(a) If the property is redeemed before the date the notice by
certified mail required by ORS 312.125 is given, $50.
(b) If the property is redeemed on or after the date the notice by
certified mail required by ORS 312.125 is given, the greater of $50 or
the actual cost to the county for a title search and other expenses
related to obtaining a title search. [Amended by 1983 c.472 §2; 1987
c.311 §7; 1989 c.687 §2; 1999 c.22 §1; 2003 c.576 §420](1) A county may by
ordinance provide the means to require the tax collector of the county to
deed to the county pursuant to ORS 312.200 any real property sold to the
county under ORS 312.100 after the expiration of the 30-day period
provided in subsection (2) of this section if:
(a) The property is subjected to waste which results in a
forfeiture to the county of the right to possession of the property under
ORS 312.180; or
(b) The property is not occupied by the owner or any person or
entity that appears in the records of the county to have a lien or other
interest in the property for a period of six consecutive months, and the
property has suffered a substantial depreciation in value or will suffer
a substantial depreciation in value if not occupied.
(2)(a) Upon determining that real property sold to the county under
ORS 312.100 may be subject to waste or abandonment as provided in
subsection (1) of this section, the county shall set a date, time and
place within the county for a hearing for the purpose of determining
whether the property should be deeded to the county pursuant to
subsection (1) of this section.
(b) The owner and any person or entity that appears in the records
of the county to have a lien or other interest in the property shall be
given an opportunity to be heard at the hearing provided in paragraph (a)
of this subsection.
(c) If the county determines after the hearing provided in
paragraph (a) of this subsection that the property is subject to waste or
abandonment as provided in subsection (1) of this section, the county
governing body shall provide that any rights of possession the owner may
have in the property are forfeited and direct the property be deeded to
the county by the tax collector of the county after expiration of a
period of 30 days from the date of the action of the county governing
body determining property subject to forfeiture unless it is sooner
redeemed by the owner or any person or entity that then appears in the
records of the county to have a lien or other interest in the property.
All rights of redemption with respect to the real property described in
that deed shall terminate on the execution of the deed to the county.
(d) The county shall, in its ordinance, provide for procedures for
the hearing required under this subsection that are compatible with the
requirements of due process of law.
(3) Not less than 30 days prior to the hearing provided in
subsection (2) of this section, the county shall notify the owner and any
person or entity that then appears in the records of the county to have a
lien or other interest in the property of the hearing. The notice shall
contain:
(a) The date, time and place of the hearing provided for in
subsection (2) of this section;
(b) The date of the judgment;
(c) The normal date of expiration of the period of redemption under
ORS 312.120;
(d) Warning to the effect that if the county determines that the
property is subject to waste or abandonment as provided in subsection (1)
of this section, the property will be deeded to the county immediately
after the expiration of 30 days from the date of the county governing
body action so determining and that every right or interest of any person
in the property will be forfeited forever to the county unless the
property is redeemed within that 30-day period;
(e) A legal description of the property and a tax account number;
and
(f) The name of the owner as it appears on the latest tax roll.
(4) The notice required to be given under subsection (3) of this
section shall be given by both certified mail and by regular first class
mail.
(5)(a) If the notice required under subsection (3) of this section
is to be given to an owner, the notice shall be addressed to the owner or
owners, as reflected in the county records of deeds, at the true and
correct address of the owner as appearing on the instrument of conveyance
under ORS 93.260 or as furnished under ORS 311.555 or as otherwise
ascertained by the tax collector of the county pursuant to ORS 311.560.
(b) If the person or entity to whom the notice is required under
subsection (3) of this section to be given is a lienholder, or person or
entity other than the owner, having or appearing to have a lien or other
interest in the property, the notice shall be addressed to the
lienholder, person or entity at the address which the county knows or
after reasonable inquiry, has reason to believe to be the address at
which the lienholder, person or entity will most likely receive actual
notice.
(6) For purposes of subsection (5)(b) of this section, if the
lienholder is a corporation or a limited partnership, the county shall be
considered to have made reasonable inquiry if the notice is mailed to the
registered agent or last registered office of the corporation or limited
partnership, if any, as shown by the records on file in the office of the
Corporation Commissioner, or if the corporation or limited partnership is
not authorized to transact business in this state, to the principal
office or place of business of the corporation or limited partnership.
(7) As used in this section, “records of the county” has that
meaning given in ORS 312.125 (7). [1989 c.687 §1; 2003 c.576 §421]Note: 312.122 was enacted into law by the Legislative Assembly but
was not added to or made a part of ORS chapter 312 or any series therein
by legislative action. See Preface to Oregon Revised Statutes for further
explanation.(1) Not less than one year prior to the
expiration of the period of redemption of any real property ordered sold
to the county under a judgment under ORS 312.100, the tax collector shall
provide notice of the expiration of the period of redemption to any
person or entity entitled to redeem the property under ORS 312.120 (2)
whose interest appears in the records of the county as of the date
foreclosure proceedings were instituted. Any person or entity whose
interest has terminated by any means other than a judgment of foreclosure
under ORS 312.120 shall not be entitled to such notice.
(2) The notice shall contain:
(a) The date of the judgment;
(b) The date of expiration of the period of redemption;
(c) Warning to the effect that the property ordered sold under the
judgment, unless sooner redeemed, will be deeded to the county
immediately on expiration of the period of redemption and that every
right or interest of any person in the property will be forfeited forever
to the county;
(d) A legal description of the property and a tax account number;
and
(e) The name of the owner as it appears on the latest tax roll.
(3) The notice required to be given under subsections (1) and (2)
of this section shall be given by both certified mail and by regular
first class mail and subsections (4) and (5) of this section shall apply
to both mailings.
(4)(a) If the notice required under subsections (1) and (2) of this
section is to be given to an owner, the notice shall be addressed to the
owner or owners, as reflected in the county records of deeds, at the true
and correct address of the owner as appearing on the instrument of
conveyance under ORS 93.260 or as furnished under ORS 311.555 or as
otherwise ascertained by the tax collector pursuant to ORS 311.560.
(b) If the person or entity to whom the notice is required under
subsection (1) of this section to be given is a lienholder, or person or
entity other than the owner, having or appearing to have a lien or other
interest in the property, the notice shall be addressed to the
lienholder, person or entity at the address which the tax collector knows
or after reasonable inquiry, has reason to believe to be the address at
which the lienholder, person or entity will most likely receive actual
notice. For the convenience of the county, any lien, instrument or other
document, memorandum or writing, filed on or after September 27, 1987,
that creates an interest with respect to which notice is required to be
given under this paragraph, shall contain:
(A) The address of the person or entity holding lien or other
interest created by the instrument or other document, memorandum or
writing; and
(B) The tax account number, if any, and if known, of the property
subject to the lien or in which the interest is created.
(5) Failure of a lien, instrument or other document, memorandum or
other writing to contain the address and tax account number information
required under subsection (4)(b) of this section does not invalidate the
lien, instrument or other document, memorandum or writing, nor shall the
failure of the writing to contain the information relieve the tax
collector of the duty to obtain and mail the notice required under
subsection (4)(b) of this section to the address that the tax collector
believes to be the address at which the lienholder, person or entity is
most likely to receive actual notice.
(6) For purposes of subsection (4)(b) of this section, if the
lienholder is a corporation or a limited partnership, the tax collector
shall be considered to have made reasonable inquiry if the notice is
mailed to the registered agent or last registered office of the
corporation or limited partnership, if any, as shown by the records on
file in the office of the Corporation Commissioner, or if the corporation
or limited partnership is not authorized to transact business in this
state, to the principal office or place of business of the corporation or
limited partnership.
(7)(a) As used in this section, “records of the county” means the
following:
(A) The grantor-grantee indexes.
(B) Other records of deeds, mortgages, powers of attorney,
contracts and other instruments, documents or memorandum of conveyance or
otherwise of real property that are described in ORS 205.130 (1) and (2).
(C) The County Clerk Lien Record described in ORS 205.130 (3).
(D) Records of federal tax liens and other liens, instruments or
other documents or writings reflecting an interest in real property
described in ORS 205.246, if those records are kept separately from the
records described in paragraph (b) of this subsection.
(E) Records of statutory liens on real property described in ORS
87.372.
(F) Any other records of interests in real property required to be
kept by the county clerk, if the records contain a legal description of
the property and an address specifically designated as indicated on the
instrument, document or other memorandum or writing for purposes of
mailing the notice required by this section.
(b) For purposes of this section only, “records of the county”
includes:
(A) The appropriate records of the courts described in ORS 7.010 in
the custody of the clerk of the appropriate court or court administrator
under ORS 7.110; and
(B) Probate records in the custody of the clerk of the appropriate
court or court administrator under ORS 7.230 and 7.240. Notwithstanding
any provision to the contrary in ORS chapter 7 or other law, the clerk of
the appropriate court or the court administrator shall make available to
and assist the tax collector in the examination of the records described
in this paragraph for purposes of carrying out the obligations of the tax
collector under this section without charge. [1987 c.311 §2; 1989 c.628
§1; 2003 c.576 §422]The receipt of redemption money by
the tax collector shall operate to release all claims of the county,
under the judgment of foreclosure, to the property so redeemed. The tax
collector, on receipt of the redemption money, immediately shall make the
proper entries in the records of the office of the tax collector showing
that the delinquent taxes, interest and penalty have been paid and that
the property has been redeemed from the sale to the county, and the tax
collector shall deliver to the person redeeming the property a
certificate of redemption. The certificate shall contain a description of
the property so redeemed, the total amount of taxes, interest and penalty
paid, and the date of entry of the judgment of foreclosure. The
certificate shall be signed by the tax collector or deputy and shall be
filed by the redemptioner with the clerk of the court that issued the
judgment of foreclosure. The clerk then shall enter the filing of the
certificate of redemption in the court register and thereafter file the
certificate of redemption as part of the case file in the foreclosure
proceeding. No fee shall be charged for the issuance of a certificate of
redemption. [Amended by 1989 c.411 §3; 1991 c.111 §18; 2003 c.576 §423] (1) A mortgagee
or other holder of a recorded lien on real property may file with the tax
collector a request that notice of any foreclosure list including the
real property be given to the mortgagee or other lienholder. The request
shall contain the name and address of the person filing it, the
description of the property and the name of the owner or reputed owner
thereof, and the date of expiration of the mortgage or lien. Notice need
not be given after expiration of the mortgage or lien, unless a further
request therefor is filed. If the mortgagee or lienholder furnishes a
duplicate form of request for the notice, the tax collector shall certify
thereon to the filing and return the duplicate to the person making the
request.
(2) Whenever any property described in the request for notice is
included in a foreclosure list, the tax collector shall send by
registered mail or by certified mail with return receipt written notice
thereof to the mortgagee or other lienholder. At the time of mailing the
notice the tax collector shall note that fact in the latest tax roll
opposite the description of the property. The notation in the tax roll is
prima facie evidence that the notice was mailed. Where the same mortgagee
or lienholder has filed requests for notices on two or more properties
included in a foreclosure list, one general notice may be issued covering
all such properties. [Amended by 1991 c.249 §24; 1997 c.170 §50; 2001
c.753 §2]If a tax collector, after receiving a request for notice of
tax foreclosure as provided in ORS 312.140, fails to give the notice, the
failure shall not invalidate the foreclosure, but the mortgagee’s or
lienholder’s right to redeem the property shall not terminate until the
expiration of 30 days after the mailing of the notice.Where any property included in a foreclosure list or
proceeding is removed therefrom by payment of taxes or by redemption on
the part of a mortgagee or other lienholder of record, the official
receipt for payment of such taxes or redemption money shall constitute an
additional lien on the property to the amount specified in the receipt.
The amount so paid, with interest and other lawful charges thereon, shall
be collectible with and in the same manner as the amount secured by the
original mortgage or lien.(1)
The governing body of any municipal or other public corporation, having a
lien on any real property included in a foreclosure list or proceeding,
may use its funds to remove the property from the list or proceeding, or
to redeem the property after judgment of foreclosure. Such corporation
shall have the same right of redemption as the owner of the property.
(2) Where any municipal or other public corporation so removes or
redeems any real property on which it claims a lien, or pays any taxes
thereon, the corporation may add to its lien the amount so disbursed and
cause that amount to be noted on its lien docket. The amount so disbursed
shall be recoverable as part of the lien of the municipal or other public
corporation. In case of foreclosure of the original lien claimed by such
corporation, the amount so disbursed may be added to the original lien
and recovered as part thereof.
(3) Any county and municipal or other public corporation may enter
into a cooperative agreement to facilitate foreclosure sales for the
collection of delinquent property taxes and municipal liens. [Amended by
1989 c.411 §4; 2003 c.576 §424]
The sale of property to the county on foreclosure for delinquent taxes
does not affect the former owner’s right to possession of the property
during the period of redemption. However, any waste of the property,
committed by the former owner or by anyone acting under permission or
control of the former owner, shall work a forfeiture to the county of the
right to such possession and, in addition, shall be punished as provided
in ORS 312.990. Not more
than 30 days nor less than 10 days prior to the expiration of the period
of redemption of any real property ordered sold to the county under a
judgment under ORS 312.100, the tax collector shall publish a general
notice relative to the expiration of the period of redemption. The notice
shall contain the date of the judgment, the date of expiration of the
period of redemption, and warning to the effect that all the properties
ordered sold under the judgment, unless sooner redeemed, will be deeded
to the county immediately on expiration of the period of redemption and
that every right or interest of any person in the properties will be
forfeited forever to the county. The notice shall be published in two
weekly issues of a duly designated newspaper of general circulation in
the county within the period of 20 days as specified in this section.
Proof of publication shall be attached to and made a part of the deed
issued to the county. The published notice may be a general notice and it
shall not be necessary to include therein descriptions of the several
properties or the names of the respective owners. [Amended by 1975 c.780
§13; 1987 c.311 §8; 2003 c.576 §425] The properties not redeemed within the
two-year period prescribed by ORS 312.120 shall be deeded to the county
by the tax collector. All rights of redemption, with respect to the real
properties therein described, shall terminate on the execution of the
deed to the county. No return or confirmation of the sale or deed to the
county is required or necessary. [Amended by 1987 c.311 §9]Appeal from any judgment under ORS 312.010 to
312.120 and 312.130 to 312.240, or from any final order in the
proceeding, may be taken to the Court of Appeals by giving notice thereof
orally in open court at the time of the judgment or final order, or by
giving written notice thereof at any time within 30 days after the date
of the judgment or final order. The manner of perfecting appeals to the
Court of Appeals and the proceedings thereon, and the determination and
disposition thereof, shall be governed by the statutes on appeals in
equitable cases. [Amended by 1979 c.562 §12; 2003 c.576 §426]Notwithstanding any other provisions of law, for all
purposes of ORS 312.214 to 312.230 it is declared to be the public policy
of this state that:
(1) When a county has acquired or hereafter acquires real property
by foreclosure for delinquent taxes, the county’s title to the property
shall have the utmost stability; and
(2) Once real property has become or hereafter shall become subject
to foreclosure for taxes, there has been imposed and there hereafter
shall be imposed upon all persons owning or claiming to own, or having or
claiming to have, any interest in the real property, by reason of their
delinquency, a continuing duty to investigate and ascertain whether the
real property did become or hereafter shall become included in tax
foreclosure proceedings, regardless of any defects, jurisdictional or
otherwise, that may have appeared or shall hereafter appear in the
foreclosure proceedings. [Formerly part of 312.220; 1995 c.79 §152; 2005
c.94 §68]In order to accomplish and place into effect the public
policy so declared in ORS 312.214, and notwithstanding any other
provisions of law excepting those relating to persons under disability as
provided in ORS 12.160, all persons owning or claiming to own, or having
or claiming to have, any interest in any real property heretofore or
hereafter subject to foreclosure for delinquent taxes indisputably and
conclusively shall be deemed to have taken notice of the following:
(1) That any real property that they owned or claimed to own, or in
which they had or claim to have had any interest, and any real property
that they hereafter may own or claim to own or in which they hereafter
shall have or claim any interest has been assessed and hereafter will be
assessed each year;
(2) That the tax levied against such real property became and
hereafter will become due and delinquent at a fixed time;
(3) That the tax became and was and hereafter will become and be a
lien upon such real property;
(4) That if such tax was not paid or hereafter shall not be paid
within the time fixed by law, the lien has been or hereafter will be
enforced by foreclosure proceedings at the time and in the manner
provided by law;
(5) That since the enactment of chapter 408, General Laws of Oregon
1919, and following its effective date (May 29, 1919), such foreclosure
proceedings have been and hereafter will be proceedings in rem; and
(6) That by reason of their delinquency in the matter of the
payment of their taxes, there has been impressed upon and there hereafter
shall be impressed upon them a continuing duty to investigate and
ascertain whether or not such real property has been or hereafter shall
become included in tax foreclosure proceedings, regardless of any
defects, jurisdictional or otherwise, that may have appeared or hereafter
shall appear in such foreclosure proceedings. [Formerly part of 312.220;
2005 c.94 §69](1) In relation to or as against the claims of all persons
owning or claiming to own, or having or claiming to have, any interest in
real property heretofore or hereafter subject to foreclosure for
delinquent taxes, excepting only such persons who were or hereafter shall
be in the actual and physical possession of any such real property at the
time of the execution of a deed thereto to a county pursuant to the
provisions of ORS 312.200 that was not and is not void upon its face, the
following shall be presumed conclusively:
(a) That from and after the date of the execution of any such deed
to a county, such county shall be deemed to have constructive possession
of the real property therein described to the same extent and legal
effect as if the county were in the actual, physical and exclusive
possession of such property, and for all purposes such constructive
possession shall be deemed the equivalent of actual and physical
possession of such property that is hostile, adverse, actual, visible,
notorious and exclusive.
(b) That from and after the date of the execution of any such deed
to a county, such county had, and hereafter shall be deemed to have had
constructive possession of the real property therein described to the
same extent and legal effect as if the county were in the actual,
physical and exclusive possession of such property, and for all purposes
such constructive possession shall be deemed the equivalent of actual and
physical possession of such property that is hostile, adverse, actual,
visible, notorious and exclusive.
(c) That the recording of a deed to a county pursuant to ORS
312.200 gave and hereafter shall be deemed to give notice to the world of
such county’s constructive possession as provided and defined in ORS
312.214 to 312.220.
(2) In addition to all other remedies made available to the person
by law, the remedy of ejectment is hereby made available to any person
claiming to be the owner of any property as against the county which is
in the constructive possession of the county as provided and defined in
ORS 312.214 to 312.220. [Formerly part of 312.220] Any judgment for the
sale of real property to the county, on foreclosure for delinquent taxes,
is conclusive evidence of its regularity and validity in all collateral
proceedings, except where the taxes have been paid or the property was
not liable to assessment and taxation. The judgment is prima facie
evidence that the taxes have not been paid and that the property was
subject to taxation at the time it was assessed. The judgment shall estop
all persons raising objections thereto, or to the title based thereon,
which existed at or before the date of the judgment and could have been
presented as an objection or defense to the application for the judgment.
(1) Every action, suit or proceeding, commenced for the purpose of
determining the validity of a sale of real property on foreclosure for
delinquent taxes, or to quiet title against such sale, or to remove the
cloud thereof, or to recover possession of the property, shall be
commenced within two years from the date of the judgment of foreclosure
and sale to the county.
(2) Notwithstanding any other provisions of law, in every such
action, suit or proceeding any person claiming to be the owner of the
property, as against the county or grantee, shall pay into court with the
first pleading the amount charged against the property in the judgment of
foreclosure, plus the amount or amounts that would otherwise have been
assessed and levied against said property as taxes from the date of the
said judgment to the time of the filing of such action, suit or
proceeding, together with any penalties and interest that would have
accrued thereon as by statute provided. In every such action, suit or
proceeding any person claiming to be the owner of the property as against
any person holding title from the county, shall pay into court with the
first pleading the amount charged against the property in the judgment of
foreclosure, together with interest thereon at the rate of six percent
per year from the date of the judgment to the date of filing the pleading.
(3) For all purposes this section shall be construed as a statute
of prescription as well as a statute of limitation. [Amended by 1961
c.718 §2; 2003 c.576 §428; 2005 c.94 §70]Whenever the court vacates or
sets aside a judgment of foreclosure with respect to any particular
property, the court shall determine the value of any improvements placed
on the property by the county or by any purchaser from the county, and
shall give judgment therefor and collect the same from the claimant
before putting the claimant in possession. [Amended by 2003 c.576 §429](1) If the title to lands acquired by
any county by tax foreclosure was fraudulently concealed from the
rightful owner, devisee, beneficiary, heir, creditor or other person
having an interest therein, or was unlawfully obtained, held or
controlled by or through fraudulent conveyance or other fraud, without
knowledge on the part of such person, such person shall be entitled to a
conveyance of the lands by purchase from the county by a purchase
agreement provided in ORS 275.190 (1) at a price equivalent to the
delinquent taxes thereon, with interest and without personal property
taxes charged against the land, including lands of which the wrongdoer is
owner of record or assignee of owners of record impressed with a trust
for the benefit of such person or deeded or assigned to such person by
the wrongdoer pursuant to any suit, action, proceeding or settlement
respecting the fraudulent concealment or unlawful holding or control.
(2) Such person may cause to be filed with the county clerk of the
county at any time while the title to any such lands is held by the
county, written notice of intention to purchase the lands or any part
thereof under this section, describing the lands. The notice shall be
acknowledged and recorded in the deed records and a copy thereof served
upon the district attorney of the county. The purchase of the land shall
be completed by cash or execution of the agreement within one year from
the filing of the notice or the final determination of the suit, action,
or proceeding.
(3) This section shall not apply to or affect the title to any such
lands dedicated to public use or conveyed by the county prior to the
filing of the notice, but shall apply to lands sold by the county to an
innocent purchaser under contract, in which case such person succeeds to
the interest of the county in the contract subject to the rights of the
innocent contract purchaser. [Amended by 2005 c.243 §32](1) When a county acquires real property by foreclosure for
delinquent taxes, the conveyance vests in the county title to the
property, free from all liens and encumbrances except assessments levied
by a municipal corporation for local improvements to the property.
(2) A private purchaser at resale of such property by the county
acquires title free and clear of all assessments for local improvements
levied by any municipal corporation. [Amended by 1997 c.805 §6]If a city or town has
defaulted in payment of its outstanding bonds or interest thereon, or has
refunded any such defaulted bonds, and real property on which there are
unpaid special assessments applicable to the defaulted or refunded bonds,
has been acquired by the county through foreclosure for delinquent taxes,
the county court or board of county commissioners may sell such property,
without notice of any kind, to the city or town on payment in cash of the
total amount of all taxes levied by the state and applying to the
property at the time of its conveyance to the county on foreclosure for
delinquent taxes. Each such sale to a city or town shall be within the
discretionary authority of the county court or board of county
commissioners and shall be in addition to all other provisions of law for
the resale of property acquired by a county on foreclosure for delinquent
taxes. In making any such sale to a city or town, the county court or
board of county commissioners shall have full authority to act for all
municipal corporations, taxing districts or political subdivisions of the
county interested in such taxes.(1) The county court or board of
county commissioners may accept deeds to any property in process of
foreclosure for tax delinquencies, the chief value of which, when
assessed for taxation, was in green standing timber, whenever it appears
to the satisfaction of the court or board that, subsequent to any
assessment of the property on which taxes are delinquent, its value has
been reduced materially due to damage by fire and that it is necessary to
expedite the harvesting of the fire-damaged timber.
(2) The court or board may sell the timber from lands so acquired,
in the manner and for the price the court or board deems for the best
interest of the county, but if any lands so acquired are sold by the
county, whether before or after sale of the timber thereon, the lands
shall be sold in the manner provided by law for sale by a county of real
property acquired through foreclosure of liens for delinquent taxes.
(3) The proceeds from the sale of timber from the lands acquired
under this section shall be distributed in the same manner as proceeds
from the sale of property are distributed under ORS 275.275. All payments
received after May 16, 1955, in consideration for the use of roads made
in connection with the sale of such timber, and any other payments
received after that date whether by gift or otherwise made in connection
with the sale of such timber, shall be considered proceeds from the sale
of such timber and shall be distributed as provided in this subsection.
(4) This section applies only where the damage resulted from one
fire and the area involved is in excess of 10,000 acres. [Amended by 1955
c.546 §1; 1969 c.595 §14](1) All sales of land for
taxes made to counties or other public corporations are declared legal
and valid and shall pass good title to the lands assessed.
(2) No proceedings subsequent to a judgment foreclosing a tax lien
or liens shall be invalidated and no tax deed declared void or set aside
for irregularities, omissions or defects unless the record owner of the
land sold has been actually misled by the irregularities, omissions or
defects to the injury of the record owner. [Amended by 2003 c.576 §431] All sales of real property for
delinquent taxes made before May 22, 1903, by the sheriff of any county
where the notice of the sale as published or posted omitted to mention
the place where the sale was to be made, shall have the same force and
effect as though the notice had mentioned the place of sale.The failure to issue a certificate of sale, as such, in any tax
foreclosure proceeding before June 14, 1939, shall not in any manner
affect such proceedings.Any mortgagee or other holder of a
recorded lien upon real property may file with the city treasurer of the
city or town in which the property is situated a request that notice of a
proposed sale of the property for delinquent city assessments or liens
thereon be given to such mortgagee or other lienholder. The request shall
contain the name and address of the person, firm or corporation filing
it, the name of the owner or reputed owner of the property, the
description of the property, and the date of the expiration of the
mortgage or lien. Notice need not be given after the date of the
expiration of the mortgage or lien unless a further request therefor is
filed. If the mortgagee or lienholder furnishes a duplicate form of
request for that purpose, the city treasurer shall certify thereon to the
filing of the request and deliver or mail the duplicate to the party
filing it. (1) Whenever the city
treasurer posts or publishes notice of sale of any property described in
the request made under ORS 312.390 for any delinquent city assessment or
lien thereon, the city treasurer shall give notice of the proposed sale
to the mortgagee or other lienholder who filed the request by registered
mail or by certified mail with return receipt addressed to the mortgagee
or other lienholder at the address given in the request.
(2) At the time the notice is mailed, the city treasurer shall note
the fact of the mailing on the record of such assessment or lien in the
possession of the city treasurer and shall make a certificate of the
mailing and keep it on file in the office of the city treasurer. The
certificate so filed is conclusive evidence that the notice was mailed.
(3) The notice shall be mailed not less than 21 days prior to the
date fixed for the sale and shall be addressed to the mortgagee or other
lienholder specified in the request.
(4) The notice shall contain:
(a) The name of the owner or reputed owner of the property.
(b) The description of the property.
(c) The date fixed for the sale.
(d) A description of the city assessment or lien and the amount
unpaid thereon.
(e) The amount necessary to be paid to prevent the sale of the
property. [Amended by 1991 c.249 §25; 2005 c.94 §71] If the
city treasurer, after having received a request for notice as provided in
ORS 312.390, fails to give the notice in the manner provided in ORS
312.400, such failure shall render void any deed of the property until
the city treasurer gives the notice by registered mail or by certified
mail with return receipt, addressed to the mortgagee or lienholder
requesting the notice, and for 30 days thereafter, during which period
the mortgagee or lienholder may redeem the property. [Amended by 1991
c.249 §26]If an officer other than the treasurer is designated
by the charter or ordinances of any city to collect delinquent city
assessments or liens, or both, and make sales of the property upon which
the assessments or liens, or both, are delinquent, then the provisions of
ORS 312.390 to 312.410 apply to such other officer.
|
