(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]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 312 - Foreclosure of Property Tax Liens
Section 312.010 - When real property subject to tax foreclosure; listing other charges with taxes.
Section 312.020 - Supervision by Department of Revenue; enforcement.
Section 312.040 - Notice of proceeding; service.
Section 312.050 - Instituting foreclosure proceedings.
Section 312.140 - Notice of foreclosure list to lienholder.
Section 312.190 - General notice of expiration of redemption period.
Section 312.214 - Public policy relating to title obtained by county by tax foreclosure.
Section 312.216 - Conclusive presumptions of notice resulting from tax foreclosure.
Section 312.218 - Constructive possession by county; notice; remedy of ejectment.
Section 312.270 - Title of county purchasing property; title of purchaser on resale.