ORS 657B.280: Delinquent contributions and improper benefit payments as liens on real or personal property; foreclosure.

(1) This section applies to:

      (a) An employer that fails to remit to the Department of Revenue any amount of contributions due under ORS 657B.150;

      (b) An individual liable to repay any amount of benefits paid under this chapter to which the individual was not entitled;

      (c) A person liable under ORS 657B.330 for amounts due under this chapter;

      (d) A self-employed individual or tribal government that fails to remit to the Department of Revenue any amount of contributions due under ORS 657B.130;

      (e) An employer liable to repay any amount of grant moneys awarded under ORS 657B.200 for which the employer was not eligible; and

      (f) An individual or an employer liable for any amounts due under this chapter.

      (2) If a judgment or final administrative order is rendered in favor of the Director of the Employment Department for amounts described in subsection (1) of this section, the amounts shall be a lien in favor of the director upon all property, whether real or personal, belonging to the employer, individual or person.

      (3) The lien shall be perfected and attach:

      (a) To real and personal property located within the county, upon the recording of a warrant, as provided in ORS 657B.300, with the clerk of the county in which the property is located.

      (b) To personal property wherever located within the state, upon:

      (A) The recording of a warrant, as provided in ORS 657B.300, with the clerk of any county; and

      (B) The filing of a copy of the warrant with the Secretary of State as provided in ORS 657B.290.

      (4) The lien created by this section may be foreclosed by a suit in the circuit court in the manner provided by law for the foreclosure of other liens on real or personal property.