Collection of Property Taxes

ORS 311.656
Notice to tax collector on foreclosure of security interest or lien on taxable personal property or real property machinery and equipment

  • effect if taxes due

(1)

No security interest in, or other lien upon, taxable personal property or real property machinery and equipment shall be foreclosed by the sale of the property unless the secured party, an agent or the attorney for the secured party, at least five days before the date of the sale, has mailed or delivered to the tax collector of the county in which the sale is to be held, a copy of the notice of the foreclosure sale. The notice shall be mailed to the tax collector, return receipt requested, and shall contain a list of the personal property or real property machinery and equipment to be sold, together with the name and address of the owners of the property. Failure to mail or deliver the notice shall not invalidate the sale, but the tax collector shall have recourse against the secured party on behalf of the taxing units for any damages sustained on account of failure to mail or deliver the notice.

(2)

Upon receipt of the notice under subsection (1) of this section, the tax collector shall determine if the owner of the property has paid the property taxes and if the tax collector finds that the taxes are due and owing, the tax collector, unless the taxes are paid upon demand, shall distrain the property under ORS 311.644 (Seizure and sale of personal property or real property machinery and equipment for delinquent property tax), or so much of the property as may be necessary to pay the taxes, interest, penalties and costs. No transfer of personal property or real property machinery and equipment to the secured party or to the holder of a lien on the property in any way shall affect the lien for property taxes assessed against the property. [1981 c.346 §12; 2001 c.41 §5]
COLLECTION OF ANY STATE PROPERTY TAX APPORTIONED TO COUNTIES

Notes of Decisions

Where owner of personal property sold property under agreement to pay defendant, secured party, from proceeds of sale, defendant’s secured interest was not “foreclosed by sale” within meaning of this section even though defendant’s secured interest was terminated by sale. Mult Cty. Tax Collector v. Berland, 10 OTR 328 (1986)

Source

Last accessed
Mar. 11, 2023

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