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Oregon Revised Statutes

Or. Rev. Stat. § 275.090 (2026)

Powers of county as to lands acquired on foreclosure of tax liens, or by exchange, devise or gift

✓ current as of May 2026
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      275.090 Powers of county as to lands acquired on foreclosure of tax liens, or by exchange, devise or gift. The governing body of each county shall have the following powers and duties with respect to all lands acquired by the county by foreclosure of delinquent tax liens, or by exchange, devise or gift:

      (1) To protect such lands from fire, disease and insect pests, to cooperate with the United States of America, the State of Oregon, and with the agencies of both, with persons owning lands within such counties, and with other counties of the State of Oregon in the protection of such county-owned lands and to enter into all agreements necessary or convenient therefor.

      (2) To sell, exchange, and lease such lands or any portion of or interest in the same less than the whole fee.

      (3) To grant easements and rights of way over, through and across such lands.

      (4) To reforest cut-over or burned-over timberlands and to cooperate with the United States of America, the State of Oregon and the agencies of both, and with other counties of the State of Oregon, and with persons, firms and corporations owning timberlands within such county in such reforestation and to make all agreements necessary or convenient therefor.

      (5) To make all rules and regulations, not inconsistent with law, necessary or convenient for the protection, administration, operation, conveyance, leasing and acquisition of lands.

      (6) To employ such assistance as may be necessary to carry out the provisions of ORS 275.090 to 275.316 and to cooperate with other counties in this state in such employment. [Amended by 1969 c.595 §10; 2005 c.243 §12]

 

      275.100 [Repealed by 2005 c.243 §33]

Notes of Decisions
Cited in 6 cases (2 in the last 5 years), 1960–2025 · leading case: Coos Cnty. v. State, 734 P.2d 1348 (Or. 1987).
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Coos Cnty. v. State, 734 P.2d 1348 (Or. 1987). “Counties have power to sell such land while keeping it on the tax roll, ORS 275.090, 275.110; to manage the land as a county forest, ORS 275.”
State Ex Rel. Columbia Cnty. Sch. Dist. No. 13 v. Columbia Cnty., 674 P.2d 608 (Or. Ct. App. 1983). · cites it 3× “310 first shall be applied to refund the county general fund for the full amount advanced by the county to pay the state tax upon all properties upon which the county has foreclosed liens for delinquent taxes, and second, shall be applied to refund the county general fund for…”
Tillamook Cnty. v. State Ex Rel. State Bd. of Forestry, 730 P.2d 1214 (Or. 1986). “Counties have the power to sell such land while keeping it on the tax roll, ORS 275.090, 275.110; to manage the land as a county forest, ORS 275.”
Emerson v. Hood River Cnty., 354 P.2d 74 (Or. 1960). · cites it 2× “ORS 275.090. Emerson has cited no case in which the passage of nine years was held to be sufficient to work a forfeiture of reserved timber, even between private parties.”
W. States Land Reliance Trust v. Linn Cnty., 343 Or. App. 280 (Or. Ct. App. 2025). “8 Following the redemption period, under ORS 275.090 and ORS 275.110, it is entirely within the county’s discretion whether to sell the property.”
W. States Land Reliance Trust v. Linn Cnty., 343 Or. App. 280 (Or. Ct. App. 2025). “8 Following the redemption period, under ORS 275.090 and 275.110, it is entirely within the county’s discretion whether to sell the property.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.