(2) Notwithstanding the provisions of any other law, an order of the director assessing such a civil penalty shall be deemed final, unless review from the director is requested in writing within 30 days of receipt of notice thereof. The request shall specify the grounds upon which the project owner contests the proposed order of assessment.
(3) The issuance of orders assessing civil penalties pursuant to this section, the conduct of hearings and the judicial review thereof shall be as provided in ORS chapter 183.
(4) When an order assessing a civil penalty becomes final by operation of law or on appeal, unless the amount of penalty is paid within 10 days after the order becomes final, the order constitutes a judgment and may be recorded with the county clerk in any county of this state. The clerk shall thereupon record the name of the project owner incurring the penalty and the amount of the penalty in the County Clerk Lien Record. The penalty provided in the order so recorded shall become a lien upon the title to any interest in property owned by the project owner against whom the order is entered, and execution may be issued upon the order in the same manner as execution upon a judgment of a court of record.
(5) Civil penalties, and judgments entered thereon, due to the director under this section from any project owner shall be deemed preferred to all general claims in all bankruptcy proceedings, trustee proceedings and proceedings for the administration of estates and receiverships involving the project owner liable therefor or the property of such project owner.
(6) All moneys collected under this section shall be paid into the Housing Finance Fund.
(7) All costs of enforcement and collection, including attorney fees, may be paid by the director directly from the Housing Finance Fund without further authorization of law.
(8) As used in this section, "director" means the Director of the Housing and Community Services Department. [1991 c.737 §4; 1999 c.21 §48]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 317 - Corporation Excise Tax
Section 317.010 - Definitions.
Section 317.018 - Statement of purpose.
Section 317.038 - Computation of Oregon taxable history.
Section 317.063 - Tax rate imposed on certain long-term capital gain from farming; requirements.
Section 317.067 - Tax on homeowners association income.
Section 317.080 - Exempt corporations.
Section 317.090 - Minimum tax.
Section 317.097 - Lending institution loans for housing; rules.
Section 317.111 - Weatherization loan interest; commercial lending institutions.
Section 317.122 - Insurers; amounts paid for certain taxes and assessments.
Section 317.124 - Long term enterprise zone facilities.
Section 317.127 - Long Term Enterprise Zone Fund.
Section 317.131 - Distribution of funds to local governments.
Section 317.147 - Agriculture workforce housing loans; credit transfers; rules.
Section 317.152 - Qualified research activities credit.
Section 317.154 - Alternative qualified research activities credit.
Section 317.267 - Dividends received by corporation from certain other corporations.
Section 317.286 - Nonrecognition of transactions with related foreign sales corporation.
Section 317.301 - Deferral of deduction for certain amounts deductible under federal law.
Section 317.319 - Capital Construction Fund; deferred income; nonqualified withdrawals.
Section 317.322 - Addition of long term care insurance premiums if credit is claimed.
Section 317.329 - Basis for stock acquisition.
Section 317.363 - Expenses of marijuana-related trade or business.
Section 317.391 - Small city business development exemption.
Section 317.476 - Net losses of prior years.
Section 317.478 - Pre-change and built-in losses.
Section 317.479 - Limitation on use of preacquisition losses to offset built-in gain.
Section 317.488 - Qualified donations and sales to educational institutions.
Section 317.491 - Contribution to charitable organization subject to disqualification order.
Section 317.625 - Income from sources without the United States.
Section 317.635 - Domestic international sales corporation; exemption from minimum tax.
Section 317.705 - Definitions.
Section 317.710 - Corporation tax return requirements; application to insurers; rules.
Section 317.715 - Tax return of corporation in affiliated group making consolidated federal return.
Section 317.720 - Computation of taxable income; excess loss accounts.
Section 317.725 - Adjustments to prevent double taxation or deduction; rules.
Section 317.853 - Disposition of revenue from tax imposed at increased rate; estimate.
Section 317.920 - Tax imposed on unrelated business income of certain exempt corporations.