ORS 311.808: When refund on real property, manufactured structure or floating home prohibited.

A refund of property taxes under ORS 311.806 (1)(h) may not be made on real property, a manufactured structure or a floating home if all of the following conditions are present:

      (1) A mortgagee has requested the tax statement for the property under ORS 311.252 and has paid the tax on the property.

      (2) The tax roll shows payment of the taxes, and thereafter the property is sold to a bona fide purchaser.