(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]
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.