Collection of Property Taxes

ORS 311.235
Bona fide purchaser

  • when taxes become lien

No ad valorem taxes imposed on real property, a manufactured structure or a floating home purchased by a bona fide purchaser shall be a lien on the real property, manufactured structure or floating home unless at the time of purchase the taxes were a matter of public record. For the purposes of this section, if the tax roll has not been prepared for the tax year in which the purchase occurred, taxes levied or to be levied for the tax year of purchase are taxes which are a matter of public record. A bona fide purchaser is an individual purchaser of a fee simple interest in a single property, who acquires the property in good faith, in an arm’s-length transaction and for fair market value and adequate consideration. [Formerly 311.220]
TIME AND MANNER OF COLLECTION

Notes of Decisions

Where plaintiff failed to assess tax on improvement to vacant land and no tax lien showed up in title search at time taxpayer purchased land and house thereon, taxes were not on public record, taxpayer was bona fide purchaser and disputed omitted property assessment was ordered stricken from tax roll. Sheffield v. Dept. of Rev., 11 OTR 37 (1988)

Source

Last accessed
Mar. 11, 2023

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