2021 Oregon Revised Statutes
Chapter 312 - Foreclosure of Property Tax Liens
Section 312.260 - Lands acquired by county by tax foreclosure where title fraudulently concealed from owner.


(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 ยง32]

Structure 2021 Oregon Revised Statutes

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 312.030 - Annual foreclosure list; suppression of certain public employee names; interest on taxes in list.

Section 312.040 - Notice of proceeding; service.

Section 312.050 - Instituting foreclosure proceedings.

Section 312.060 - Application for judgment foreclosing lien; effect and correction of irregularity, informality, omission or other error.

Section 312.120 - Period during which property held by county; redemption; assessment during redemption period; redemption of part of property.

Section 312.122 - Reduced redemption period when property subjected to waste or abandonment; hearing; notice; reasonable inquiry.

Section 312.125 - Notice to owner or lienholder of expiration of period of redemption; contents; mailing.

Section 312.140 - Notice of foreclosure list to lienholder.

Section 312.170 - Municipal or other public corporation removing property from foreclosure list or proceeding or redeeming; additional lien.

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 312.230 - Limitations on proceedings affecting foreclosure sale; payments required with first pleading; effect as statute of prescription.

Section 312.260 - Lands acquired by county by tax foreclosure where title fraudulently concealed from owner.

Section 312.270 - Title of county purchasing property; title of purchaser on resale.

Section 312.310 - Accepting deed where timber fire reduces value of property; sale of timber or property acquired.

Section 312.360 - Tax sales to counties or other public corporations validated; effect of omissions or defects.

Section 312.400 - Giving notice to lienholder.