In each county in which there is tax-deferred property, the Department of Revenue shall cause to be recorded in the mortgage records of the county a list of tax-deferred properties that lie in the county. The list shall contain a description of the property as listed on the assessment roll together with the name of the owner as listed on the assessment roll.(2)(a) The recording of tax-deferred properties under subsection (1) of this section is notice that the Department of Revenue claims a lien against those properties in the amount of the deferred taxes plus interest on the deferred taxes, the cost of insurance purchased pursuant to ORS 311.670 (Eligibility of property) (4)(b) and any fees paid by the department in connection with the filing, recording, release or satisfaction of the lien.
If the Department of Revenue files notice of the deferred property tax lien as a security interest on behalf of the State of Oregon with the office of the Secretary of State or with any other designated filing office under subsection (3) of this section, the department shall pay filing fees to the Secretary of State or to the other filing office pursuant to ORS chapter 79. [1977 c.160 §16; 1985 c.140 §2; 1989 c.948 §5; 1999 c.654 §27; 2007 c.363 §2; 2015 c.309 §6]