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Oregon · Through 2025 Edition

ORS 312.500: Definitions.

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Where this section sits in the code
  1. 08 - Revenue and Taxation
  2. 29. Revenue and Taxation
  3. Chapter 312 — Foreclosure of Property Tax Liens

As used in ORS 312.500 to 312.560:

      (1)(a) “Claimant” means:

      (A) The owner of real property as of the date on which the property was sold to the county on foreclosure for delinquent taxes under ORS 312.100; or

      (B) The former owner’s estate, heirs, devisees, power of attorney, trustee, guardian, custodian or bankruptcy estate or a successor in interest that has acquired substantially all of the former owner’s assets by intestate succession, probate, merger, acquisition, dissolution or takeover.

      (b) “Claimant” does not include:

      (A) The creditors or garnish or of a claimant;

      (B) Other persons holding an interest in the property that was sold to the county; or

      (C) Voluntary or involuntary assignees of a claimant’s interest in a surplus.

      (2) “Former owner” means an owner described in subsection (1)(a)(A) of this section.

      (3) “Surplus” has the meaning given that term by ORS 312.530.

Collected 2026-09-03T23:50:13Z. Source file · JSON

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