Oregon Revised Statutes

Or. Rev. Stat. § 275.180 (2026)

Sale to record owner or contract purchaser of property; conditions

✓ current as of May 2026
Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      275.180 Sale to record owner or contract purchaser of property; conditions. (1) The governing body of a county may at any time, without the publication of any notice, sell and convey by deed to the record owner or the contract purchaser of record, any property acquired by the county for delinquent taxes for not less than the amount of taxes and interest accrued and charged against such property at the time of purchase by the county with interest thereon at the rate of six percent per annum from the date of such purchase.

      (2) All such sales of any such property to the record owner or the contract purchaser of record shall be subject to all liens or claims arising out of any assessment for a local improvement levied against such property, or any part thereof, by any municipal corporation and remaining unsatisfied, and also shall be subject to any title or equity of the municipal corporation predicated upon or growing out of any such lien or assessment. [Amended by 1973 c.843 §1; 1975 c.657 §1; 2005 c.243 §17]

Notes of Decisions
Cited in 4 cases, 1959–1985 · leading case: Cnty. of Lincoln v. FISCHER, 339 P.2d 1084 (Or. 1959).
Cnty. of Lincoln v. FISCHER, 339 P.2d 1084 (Or. 1959). “220 which says: “(1) In case of breach of condition or other default in performance of any contract made pursuant to ORS 275.180 or 275.200, the county court may, by order made and entered in its records, declare such breach or default and cancel such contract or enter into a…”
Jaquith v. Hartley, 411 P.2d 274 (Or. 1966). “Thereafter, the county court learned that the plaintiffs wanted to repurchase the property by payment of the taxes and interest, pursuant to ORS 275.180. On December 15, 1961, the county judge signed an order designating the property as a park and recreational area, but the…”
Faw v. Larson, 548 P.2d 495 (Or. 1976). · cites it 2× “Under ORS 275.180 no notice need be published if the "record owner” at the time of the foreclosure purchases for unpaid taxes.”
Avrit v. Forest Indus. Ins. Exch., 696 P.2d 583 (Or. Ct. App. 1985). “Under ORS 275.180(1), the county could sell the property to the record owner or contract purchaser for a price not less than the delinquent taxes and interest.”
— Or. Rev. Stat. § 275.180(1) — 1 case
Avrit v. Forest Indus. Ins. Exch., 696 P.2d 583 (Or. Ct. App. 1985). “Under ORS 275.180(1), the county could sell the property to the record owner or contract purchaser for a price not less than the delinquent taxes and interest.”
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.