GroundRules
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- ORS 311.855 · Definitions for ORS 311.850 to 311.870.
- ORS 311.860 · Agreement for prepayment; contents; filing; certificate of payment.
- ORS 311.865 · Exemption; amount; termination.
- ORS 311.870 · Characterization of prepaid taxes.
- ORS 311.990 · Penalties.
- ORS 312.005 · “District attorney” described.
- ORS 312.010 · When real property subject to tax foreclosure; listing other charges with taxes.
- ORS 312.020 · Supervision by Department of Revenue; enforcement.
- ORS 312.030 · Annual foreclosure list; suppression of certain public employee names; interest on taxes in list.
- ORS 312.040 · Notice of proceeding; personal service; locating property owners; contents.
- ORS 312.050 · Instituting foreclosure proceedings.
- ORS 312.060 · Application for judgment foreclosing lien; effect and correction of irregularity, informality, omission or other error.
- ORS 312.070 · Answer and defense to application by person interested.
- ORS 312.080 · Summary hearing.
- ORS 312.090 · Judgment; lien; interest.
- ORS 312.100 · Order for sale of properties to county; certified copy of judgment as certificate of sale.
- ORS 312.110 · Removal of property from foreclosure proceedings.
- ORS 312.120 · Period during which property held by county; redemption; assessment during redemption period; redemption of part of property.
- ORS 312.122 · Reduced redemption period when property subjected to waste or abandonment; hearing; notice; reasonable inquiry.
- ORS 312.125 · Notice of expiration of period of redemption; locating property owners; contents; mailing.
- ORS 312.130 · Release of claims of county by redemption; entries by tax collector; certificate of redemption.
- ORS 312.140 · Notice of foreclosure list to lienholder.
- ORS 312.150 · Effect of failure to give notice to lienholder when requested.
- ORS 312.160 · Lienholder paying taxes or redeeming gets additional lien for amount paid.
- ORS 312.170 · Municipal or other public corporation removing property from foreclosure list or proceeding or redeeming; additional lien.
- ORS 312.180 · Possession during redemption period; forfeiture for waste.
- ORS 312.190 · General notice of expiration of redemption period.
- ORS 312.200 · Deed to county.
- ORS 312.210 · Appeal.
- ORS 312.214 · Public policy relating to title obtained by county by tax foreclosure.
- ORS 312.216 · Conclusive presumptions of notice resulting from tax foreclosure.
- ORS 312.218 · Constructive possession by county; notice; remedy of ejectment.
- ORS 312.220 · Judgment as evidence and estoppel.
- ORS 312.230 · Limitations on proceedings affecting foreclosure sale; payments required with first pleading; effect as statute of prescription.
- ORS 312.240 · Vacation of judgment; determining value of improvements by purchaser and rendering judgment therefor.
- ORS 312.250 · Certain rights of municipal corporations not affected by ORS 312.010 to 312.120 and 312.130 to 312.240.
- ORS 312.260 · Lands acquired by county by tax foreclosure where title fraudulently concealed from owner.
- ORS 312.270 · Title of county purchasing property; title of purchaser on resale.
- ORS 312.280 · [Repealed by 1997 c.805 §7]
- ORS 312.290 · Sale of property on which there are unpaid assessments applicable to defaulted bonds of a city or town.
- ORS 312.300 · Effect of irregularities and omissions on sales made pursuant to ORS 312.270 or 312.290.
- ORS 312.310 · Accepting deed where timber fire reduces value of property; sale of timber or property acquired.
- ORS 312.320 · [Repealed by 1969 c.595 §17]
- ORS 312.330 · [Repealed by 1969 c.595 §17]
- ORS 312.340 · [Repealed by 1969 c.595 §17]
- ORS 312.350 · [Repealed by 1969 c.595 §17]
- ORS 312.360 · Tax sales to counties or other public corporations validated; effect of omissions or defects.
- ORS 312.370 · Certain tax sales validated.
- ORS 312.380 · Effect of failure to issue certificate of sale prior to 1939.
- ORS 312.390 · Request by lienholder for notice of proposed sale for delinquent city assessments or liens.
- ORS 312.400 · Giving notice to lienholder.
- ORS 312.410 · Effect of failure to give notice when requested.
- ORS 312.420 · Application of ORS 312.390 to 312.410 to other than treasurer of city.
- ORS 312.500 · Definitions.
- ORS 312.510 · Notices to be made public on State Treasury’s website.
- ORS 312.515 · Additional notices.
- ORS 312.520 · Retention, sale or transfer by county of foreclosed property; primary residences; public auction of unsold property; forgiveness of outstanding taxes upon retention or transfer to nonprofit; deposit of sales proceeds.
- ORS 312.530 · Determination of surplus; value of foreclosed property; allowable costs to county.
- ORS 312.540 · Claim of surplus; claims by heirs of former owner; claims based on valid lien or debt; former owner’s debts not extinguished.
- ORS 312.550 · Notice of surplus; surplus, description of property, names of claimants and claim process to be published on state and county websites.
- ORS 312.560 · Surplus as unclaimed property; county to deliver surplus to State Treasurer; rules; no action for damages.
- ORS 312.990 · Penalties.
- ORS 314.002 · [Repealed by 1953 c.310 §3]
- ORS 314.004 · [Repealed by 1953 c.310 §3]
- ORS 314.006 · [Repealed by 1953 c.310 §3]
- ORS 314.008 · [Repealed by 1953 c.310 §3]
- ORS 314.010 · [Repealed by 1953 c.310 §3]
- ORS 314.011 · Definitions; conformance with federal income tax law.
- ORS 314.012 · [Repealed by 1953 c.310 §3]
- ORS 314.013 · [2003 c.704 §4; repealed by 2005 c.533 §5]
- ORS 314.014 · [Repealed by 1953 c.310 §3]
- ORS 314.015 · Soccer referees considered independent contractors.
- ORS 314.016 · [Repealed by 1953 c.310 §3]
- ORS 314.018 · [Repealed by 1953 c.310 §3]
- ORS 314.020 · [Repealed by 1953 c.310 §3]
- ORS 314.021 · Application of chapter.
- ORS 314.022 · [Repealed by 1953 c.310 §3]
- ORS 314.023 · Application to partners in domestic partnership and to surviving partners.
- ORS 314.024 · [Repealed by 1953 c.310 §3]
- ORS 314.026 · [Repealed by 1953 c.310 §3]
- ORS 314.028 · [Repealed by 1953 c.310 §3]
- ORS 314.029 · Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to personal income tax.
- ORS 314.030 · [Repealed by 1953 c.310 §3]
- ORS 314.031 · Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to corporate excise and income tax.
- ORS 314.032 · [Repealed by 1953 c.310 §3]
- ORS 314.033 · Application of federal Tax Reform Act of 1986 (P.L. 99-514).
- ORS 314.034 · [Repealed by 1953 c.310 §3]
- ORS 314.035 · Application of Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203), Family Support Act of 1988 (P.L. 100-485) and Technical and Miscellaneous Revenue Act of 1988 (P.L. 100-647).
- ORS 314.036 · [Repealed by 1953 c.310 §3]
- ORS 314.037 · Application of P.L. 101-140, Omnibus Budget Reconciliation Act of 1989 (P.L. 101-239) and Omnibus Budget Reconciliation Act of 1991 (P.L. 101-508).
- ORS 314.038 · [Repealed by 1953 c.310 §3]
- ORS 314.039 · Application of P.L. 102-2, Comprehensive National Energy Policy Act of 1992 (P.L. 102-486), Unemployment Compensation Amendments of 1992 (P.L. 102-318), Tax Extension Act of 1991 (P.L. 102-227) and Emergency Unemployment Compensation Act of 1991 (P.L. 102-164).
- ORS 314.040 · [Repealed by 1953 c.310 §3]
- ORS 314.041 · Application of Revenue Reconciliation Act of 1993 (P.L. 103-66), the Uruguay Round Agreements Act (P.L. 103-465) and P.L. 104-7.
- ORS 314.042 · [Repealed by 1953 c.310 §3]
- ORS 314.043 · Application of ICC Termination Act of 1995 (P.L. 104-88), P.L. 104-117, Omnibus Consolidated Rescissions and Appropriations Act of 1996 (P.L. 104-134), Small Business Job Protection Act of 1996 (P.L. 104-188), Health Insurance Portability and Accountability Act of 1996 (P.L. 104-191) and Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L. 104-193).
- ORS 314.044 · [Repealed by 1953 c.310 §3]
- ORS 314.045 · Application of Taxpayer Relief Act of 1997 (P.L. 105-34), Taxpayer Browsing Protection Act (P.L. 105-35), Balanced Budget Act of 1997 (P.L. 105-33), Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206), Transportation Equity Act for the 21st Century (P.L. 105-178) and Tax and Trade Relief Extension Act of 1998 (P.L. 105-277).
- ORS 314.046 · [Repealed by 1953 c.310 §3]
- ORS 314.047 · Application of Tax Relief Extension Act of 1999 (P.L. 106-170) and FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (P.L. 106-519).