Source: https://www.oregonlaws.org/ors/2007/311.405
Timestamp: 2020-02-29 01:29:11
Document Index: 182086747

Matched Legal Cases: ['§2', '§3', '§1', '§1', '§249', '§4', '§293', '§1', '§1']

ORS 311.405 - Tax as lien - 2007 Oregon Revised Statutes
2007 ORS Vol. 8 Chapter 311 Section 311.405
2007 ORS 311.405¹
(1) All ad valorem property taxes lawfully imposed or levied on real or personal property are liens on such real and personal property, respectively. Such taxes include delinquent taxes on personal property made a lien on real property, and ad valorem property taxes on real or personal property added to an assessment or tax roll pursuant to ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing of omitted property on roll).
(d) As used in this subsection, "taxes" means the amount computed using the assessed value then on the assessment and tax roll for the manufactured structure or floating home or the value that next would be used on the assessment and tax roll, if known at the time the lien is created, and the assessor’s best estimate of taxes, special assessments, fees and other charges for the tax year that corresponds to the assessment year in which the removal occurs.
(6) Where real or personal property is omitted from the assessment or tax roll prepared as of January 1 of the current tax year and notice is given pursuant to ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing of omitted property on roll) during such year and the property subsequently is added to such roll pursuant to ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing of omitted property on roll), the taxes shall be a lien on such property and on other property at the same time and in the same manner as taxes became liens on the taxable property not so omitted from the roll.
(7) Taxes on real and personal property omitted from an assessment or tax roll prepared as of the assessment date of a prior calendar or tax year and added to such roll pursuant to ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing of omitted property on roll), shall be a lien on such property from and including the date the addition or correction is made on such roll. Where the omitted property consists of any building, structure or improvement which has been severed or removed from the land, the taxes on such property also shall be a lien against the land. Where the property omitted is personal property, the taxes also shall be a lien on any and all of the taxable personal property of the person assessed from such date of addition or correction. However, no taxes shall become a lien on real or personal property under this subsection where the property was transferred to a bona fide purchaser as defined in ORS 311.235 (Bona fide purchaser) after the assessment date for such prior tax year and prior to the lien date provided for hereunder.
(b) If it becomes necessary to charge personal property taxes against real property under ORS 311.645 (Charging personal property taxes against real property), if the county obtains a judgment under ORS 311.455 (Tax on personal property as debt) or records a warrant under ORS 311.625 (Filing warrants), or if in any other manner personal property taxes are made a lien against real property, any judgment, mortgage or other lien or encumbrance on the real property that is placed of record prior to the date the personal property tax becomes a lien on the real property has priority over the personal property tax lien. [Amended by 1953 c.707 §2; 1955 c.720 §3; 1981 c.346 §1; 1985 c.794 §1; 1991 c.459 §249; 1991 c.903 §4; 1997 c.541 §293; 2001 c.42 §1; 2001 c.229 §1]
An assignee of the proceeds of a land sale contract has only a security interest in the proceeds and not an interest in the real prop­erty protected by the recording statutes; he does not have an "other lien placed of record." Citizens Valley Bank v. Prahl, 11 Or App 97, 502 P2d 284 (1972)
"Encumbrance" includes only money or security interests in subject prop­erty. Westwood Homeowners Assn., Inc. v. Lane County, 118 Or App 310, 847 P2d 862 (1993), aff'd 318 Or 146, 864 P2d 350 (1993), as modified by 318 Or 327, 866 P2d 463 (1994)
Foreclosure by county did not extinguish certain covenants, condi­tions and restric­tions, including post-foreclosure assess­ment charges, affecting lots in planned unit develop­ment. Westwood Homeowners Assn., Inc. v. Lane County, 118 Or App 310, 847 P2d 862 (1993), aff'd 318 Or 146, 864 P2d 350 (1993), as modified by 318 Or 327, 866 P2d 463 (1994)