{"data":{"id":"us-or/ors-314.421","jurisdiction":"us-or","citation":"ORS 314.421","heading":"When lien valid.","body":"The lien imposed by ORS 314.417 shall not be valid as against any purchaser, holder of a security interest, mechanic’s lienor or judgment creditor until a warrant is issued and recorded under ORS 314.430.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 314 — Taxes Imposed Upon or Measured by Net Income"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors314.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"8084edae3ad6461faaa6ac8c70f365097c3643120d061b88dda0395739f4d1bc","source_id":"us-or","stale":false,"prev":"us-or/ors-314.420","next":"us-or/ors-314.423"},"notice":"GroundRules: Original legal text. Not legal advice."}