{"data":{"id":"us-or/ors-314.423","jurisdiction":"us-or","citation":"ORS 314.423","heading":"Status of lien.","body":"(1) After a warrant has been recorded under ORS 314.430, the lien imposed by ORS 314.417 shall be subordinate to:\n      (a) Any interest in real property to the same extent that a judgment recorded in the County Clerk Lien Record under ORS 18.152 at the same time the warrant was recorded would be subordinate to the interest; and\n      (b) Any interest in personal property to the same extent that a security agreement filed under the Uniform Commercial Code at the same time the warrant was filed would be subordinate to the interest.\n      (2) After a warrant has been recorded under ORS 314.430, the lien imposed by ORS 314.417 shall not be valid as to a purchaser, security interest holder or lienholder in a sale, security agreement or lien arising out of the following types of property or property transactions unless the purchaser, security interest holder or lienholder had actual knowledge of the lien:\n      (a) Securities as defined in ORS 78.1020;\n      (b) Retail purchases in the ordinary course of business;\n      (c) Casual sales of personal property;\n      (d) Attorney’s liens;\n      (e) Insurance contract loans; or\n      (f) Passbook loans.","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":"5bff262ea0b2de25ee249890ff0a7283b000e5f0c0127e34a7646d005422d066","source_id":"us-or","stale":false,"prev":"us-or/ors-314.421","next":"us-or/ors-314.425"},"notice":"GroundRules: Original legal text. Not legal advice."}