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Oregon Revised Statutes

Or. Rev. Stat. § 311.235 (2026)

Bona fide purchaser; when taxes become lien

✓ current as of May 2026
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      311.235 Bona fide purchaser; when taxes become lien. No ad valorem taxes imposed on real property, a manufactured structure or a floating home purchased by a bona fide purchaser shall be a lien on the real property, manufactured structure or floating home unless at the time of purchase the taxes were a matter of public record. For the purposes of this section, if the tax roll has not been prepared for the tax year in which the purchase occurred, taxes levied or to be levied for the tax year of purchase are taxes which are a matter of public record. A bona fide purchaser is an individual purchaser of a fee simple interest in a single property, who acquires the property in good faith, in an arm’s-length transaction and for fair market value and adequate consideration. [Formerly 311.220]

TIME AND MANNER OF COLLECTION

Notes of Decisions
Cited in 11 cases (2 in the last 5 years), 2009–2025 · leading case: Dep't of Revenue v. Healy, 19 Or. Tax 553 (Or. T.C. 2009).
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Dep't of Revenue v. Healy, 19 Or. Tax 553 (Or. T.C. 2009). · cites it 10× “The statutes are ORS 311.235 and ORS 311.405(7) and the decision is Sheffield v.”
Vill. at Main Street Phase II v. Dept. of Rev., 20 Or. Tax 524 (Or. T.C. 2012). “That related issue grew out of the fact that the county had failed to include in the initial assessment of the land the value of certain onsite improvements to the land—as opposed to the build- ing improvements on the land. The county attempted to add the value of those…”
Conrad v. Clackamas Cnty. Assessor (Or. T.C. 2016). · cites it 14× “The statutes are ORS 311.235 and ORS 311.405(7). (Id.) Under ORS 311.”
Williams v. Columbia Cnty. Assessor (Or. T.C. 2025). · cites it 3× “Defendant’s letter cited ORS 311.235, which states that “[n]o ad valorem taxes imposed on real property * * * purchased by a bona fide purchaser shall be a lien on the real property * * * unless at the time of purchase the taxes were a matter of public record.”
HOF Fin. I v. Marty Wynne Deschutes Cnty. Tax Collector (Or. T.C. 2012). · cites it 4× “A bona fide purchaser is granted protection from the imposition of a tax lien by ORS 311.235, which states in pertinent part: /// /// 2 All references in Section B of the Decision are to the ORS and OAR in effect in 2009.”
Pearce v. Josephine Cnty. Assessor (Or. T.C. 2018). “One statutory provision, ORS 311.235, protects a “bona fide purchaser” from the reach of taxes that were not a matter of public record at the time of purchase.”
Washington v. Clatsop Cnty. Assessor (Or. T.C. 2025). “Thus, assessors may only correct omissions for “five years prior to the last certified roll”--even where, as here, the property has been omitted far longer. See ORS 311.216(1). In addition, a bona fide purchaser of omitted property cannot be assessed back taxes from before the…”
Muller v. Tillamook Cnty. Assessor, Tc-Md 100938c (or.tax 8-31-2010) (Or. T.C. 2010). “205 through ORS 311.235. 1 Nor do Plaintiffs challenge the value Defendant placed on the home for the years at issue.”
1200 Bldg Ltd v. Multnomah Cnty. Assessor (Or. T.C. 2012). “205 to ORS 311.235. (Ptf’s Compl at 1.) Such assessments can encompass “any year or years not exceeding five years prior to the last certified roll.”
Omni-test Labs. Inc. v. Multnomah Cnty. Assessor (Or. T.C. 2011). “205 through ORS 311.235. ORS 311.223(4) provides that “[a]ny person aggrieved by an assessment made under [the omitted property statutes] may appeal to the tax court within 90 days after the correction of 1 Unless noted otherwise, all references to the Oregon Revised Statutes…”
Omni Env't Servs., Inc. v. Multnomah Cnty. Assessor (Or. T.C. 2011). “205 through ORS 311.235. ORS 311.223(4) provides that “[a]ny person aggrieved by an assessment made under [the omitted property statutes] may appeal to the tax court within 90 days after the correction of 1 Unless noted otherwise, all references to the Oregon Revised Statutes…”
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