ORS 311.694: Reimbursement of state for taxes uncollected after foreclosure.

(1) At the time that the property is deeded over to the county at the conclusion of the foreclosure proceedings pursuant to ORS 312.200 the county court shall order the county treasurer to pay to the Department of Revenue from the unsegregated tax collections account the amount of uncollected deferred taxes and any interest that accrued prior to August 15 of the year in which the deferred taxes first became delinquent, or that accrues after the property is deeded to the county, and that has not been collected.

      (2) Immediately upon payment, the county treasurer shall notify the tax collector of the amount paid to the department for the property which has been deeded to the county pursuant to ORS 312.200.