Oregon Revised Statutes

Or. Rev. Stat. § 205.125 (2026)

County Clerk Lien Record; contents; effect

✓ current as of May 2026
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      205.125 County Clerk Lien Record; contents; effect. (1) The County Clerk Lien Record maintained under ORS 205.130 shall contain the following information for each order or warrant recorded:

      (a) The name of any person subject to the order or warrant.

      (b) The name of the officer and the agency that issued the order or warrant or the name of the complainant or claimant in whose favor an order of the Construction Contractors Board or State Landscape Contractors Board has been given. The name of the agency or board that issued the order or warrant must be clearly printed on the order or warrant.

      (c) The amount of any monetary obligation imposed by the order or warrant, and the names of all persons against whom the obligation is imposed.

      (d) The date on which the order or warrant was received and recorded.

      (e) Full or partial satisfaction, if any, of any lien claim created by the order or warrant.

      (f) County Clerk Lien Record instruments filed under ORS 205.130 (3)(c)(A) shall be on official letterhead and include the seals, if any, of the officers and agencies.

      (g) Such other information as may be considered necessary by the county clerk.

      (2) From the date that an order or warrant is recorded in the County Clerk Lien Record, the order or warrant shall have the attributes and effect of a judgment that has been entered in the register of the circuit court for that county, including but not limited to the creation of a judgment lien for any monetary obligation in favor of the officer or agency issuing the order or warrant or in favor of the complainant or claimant in the proceedings before the Construction Contractors Board or State Landscape Contractors Board, renewal and enforcement by supplementary proceedings, writs of execution, notices of garnishment and writs of garnishment.

      (3) From the date that an order or warrant imposing a monetary obligation is recorded in the County Clerk Lien Record, the order or warrant becomes a lien upon the title to and interest in property of the person against whom it is issued in the same manner as a judgment that creates a judgment lien under ORS chapter 18.

      (4) In addition to any other remedy provided by law, orders and warrants recorded in the County Clerk Lien Record may be enforced as provided in ORS 205.126. [1983 c.696 §1; 1985 c.343 §10; 1987 c.586 §30; 1989 c.706 §2; 1997 c.387 §1; 1999 c.153 §5; 1999 c.654 §13; 2003 c.576 §194; 2007 c.793 §4]

Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 1998–2021 · leading case: Perkins v. Dept. of Rev., 22 Or. Tax 370 (Or. T.C. 2017).
Perkins v. Dept. of Rev., 22 Or. Tax 370 (Or. T.C. 2017). · cites it 3× “570 in the County Clerk Lien Record, it “has the effect described in ORS 205.125.” ORS 321.570(2). Fourth, the department (as agent of the State of Oregon) may collect on such debt “by appropriate judicial proceeding.”
Christensen v. Dept. of Rev., 22 Or. Tax 384 (Or. T.C. 2017). “After analyzing the stat- utes providing for the issuance and enforcement of tax warrants—including ORS 205.125 and many which reside in ORS chapter 18, all of which point to courts other than this court—this court concluded that such matters ulti- mately belong in circuit court.”
Doughty v. Birkholtz, 964 P.2d 1108 (Or. Ct. App. 1998). “150(2), in which case it “becomes a lien upon any interest in real property of the person against whom the order * * * is issued * * ORS 205.125(3). The recordation of a lien is not automatic, however, nor is that remedy necessarily available following a claimant’s success…”
Lincoln Commons, LLC v. Marion Cnty. Assessor (Or. T.C. 2021). “Subpart (1) provides that warrants shall be recorded “in the County Clerk Lien Record maintained under ORS 205.130” and subpart (2) provides that the effect of the warrant “shall be the same as though the people of the county had recovered a judgment * * *.”
— Or. Rev. Stat. § 205.125(3) — 2 cases
Perkins v. Dept. of Rev., 22 Or. Tax 370 (Or. T.C. 2017). “570 in the County Clerk Lien Record, it “has the effect described in ORS 205.125.” ORS 321.570(2). Fourth, the department (as agent of the State of Oregon) may collect on such debt “by appropriate judicial proceeding.”
Doughty v. Birkholtz, 964 P.2d 1108 (Or. Ct. App. 1998). “150(2), in which case it “becomes a lien upon any interest in real property of the person against whom the order * * * is issued * * ORS 205.125(3). The recordation of a lien is not automatic, however, nor is that remedy necessarily available following a claimant’s success…”
— Or. Rev. Stat. § 205.125(4) — 1 case
Lincoln Commons, LLC v. Marion Cnty. Assessor (Or. T.C. 2021). “Subpart (1) provides that warrants shall be recorded “in the County Clerk Lien Record maintained under ORS 205.130” and subpart (2) provides that the effect of the warrant “shall be the same as though the people of the county had recovered a judgment * * *.”
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