Tax as lien
- priority
- effect of removal, sale or transfer of personal property
Source:
Section 311.405 — Tax as lien; priority; effect of removal, sale or transfer of personal property, https://www.oregonlegislature.gov/bills_laws/ors/ors311.html.
Notes of Decisions
In general
An assignee of the proceeds of a land sale contract has only a security interest in the proceeds and not an interest in the real property protected by the recording statutes; he does not have an “other lien placed of record.” Citizens Valley Bank v. Prahl, 11 Or App 97, 502 P2d 284 (1972)
Time lien attaches
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)
Priority of tax lien over other liens or claims
Tax lien had priority over security interest of bank where bank repossessed and sold personal property pursuant to security agreement after tax lien had attached. D & B Equities Corp. v. Marion County, 7 OTR 101 (1977)
General intention of legislature is to grant priority to all tax liens over other security interests under this section. D & B Equities Corp. v. Marion County, 7 OTR 101 (1977)
“Encumbrance” includes only money or security interests in subject property. Westwood Homeowners Assn., Inc. v. Lane County, 118 Or App 310, 847 P2d 862 (1993), aff’d 318 Or 146, 864 P2d 350 (1993), as modified by 318 Or 327, 866 P2d 463 (1994)
Foreclosure by county did not extinguish certain covenants, conditions and restrictions, including post-foreclosure assessment charges, affecting lots in planned unit development. Westwood Homeowners Assn., Inc. v. Lane County, 118 Or App 310, 847 P2d 862 (1993), aff’d 318 Or 146, 864 P2d 350 (1993), as modified by 318 Or 327, 866 P2d 463 (1994)
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