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Oregon Revised Statutes

Or. Rev. Stat. § 311.405 (2026)

Tax as lien; priority; effect of removal, sale or transfer of personal property

✓ current as of May 2026
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      311.405 Tax as lien; priority; effect of removal, sale or transfer of personal property. (1)(a) All ad valorem property taxes lawfully imposed or levied on real or personal property are liens on such real and personal property, respectively. Such taxes include delinquent taxes on personal property made a lien on real property, and ad valorem property taxes on real or personal property added to an assessment or tax roll pursuant to ORS 311.216 to 311.232.

      (b) If machinery and equipment and the real property upon which the machinery and equipment is located are owned by the same persons, all ad valorem property taxes lawfully imposed or levied on the machinery and equipment are a lien on the real property on which the machinery and equipment is located.

      (2) Taxes on real property shall be a lien thereon from and including July 1 of the year in which they are levied until paid and, except as otherwise specifically provided by law, such lien shall not be voided or impaired.

      (3)(a) Taxes on personal property shall be a lien:

      (A) On any and all of the particular personal property assessed and on any and all of the personal property assessed as the same category, as disclosed by the property tax return and assessment list; and

      (B) For purposes of distraint, on any and all of the taxable personal property owned by or in the possession or control of the person assessed.

      (b) The liens for taxes on personal property shall attach on and after July 1 of the year of assessment and shall continue until the taxes are paid, except as provided in subsection (4) or (5) of this section and ORS 311.410.

      (c) Notwithstanding paragraph (a) of this subsection, if possession of personal property that is subject to a perfected security interest is taken by a secured party on default, the lien for taxes on the property shall be limited to the taxes on the particular property and not the taxes on any other property of the debtor.

      (4)(a) If a manufactured structure or floating home is removed from the county in which it is assessed to another county in this state on or after January 1 and before July 1 of the assessment year, taxes on the manufactured structure or floating home shall be a lien on the manufactured structure or floating home that attaches as of the day preceding the date of removal.

      (b) If a manufactured structure or floating home is removed from the county in which it is assessed to a location that is outside this state on or after January 1 and before July 1 of the assessment year, the manufactured structure or floating home shall be removed from the assessment and tax roll for the corresponding tax year beginning July 1.

      (c) The taxes arising from a lien under this subsection may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370.

      (d) As used in this subsection, “taxes” means the amount computed using the assessed value then on the assessment and tax roll for the manufactured structure or floating home or the value that next would be used on the assessment and tax roll, if known at the time the lien is created, and the assessor’s best estimate of taxes, special assessments, fees and other charges for the tax year that corresponds to the assessment year in which the removal occurs.

      (5)(a) If taxable personal property, other than a manufactured structure or floating home, is removed from the county in which it is assessed, or is sold or otherwise transferred to another owner, on or after January 1 and before July 1 of the assessment year, taxes on the removed, sold or transferred personal property shall be a lien on the personal property described in subsection (3)(a)(A) of this section that attaches as of the day preceding the date of removal, sale or transfer.

      (b) The taxes arising from a lien under this subsection may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370.

      (6) Where real or personal property is omitted from the assessment or tax roll prepared as of January 1 of the current tax year and notice is given pursuant to ORS 311.216 to 311.232 during such year and the property subsequently is added to such roll pursuant to ORS 311.216 to 311.232, the taxes shall be a lien on such property and on other property at the same time and in the same manner as taxes became liens on the taxable property not so omitted from the roll.

      (7) Taxes on real and personal property omitted from an assessment or tax roll prepared as of the assessment date of a prior calendar or tax year and added to such roll pursuant to ORS 311.216 to 311.232, shall be a lien on such property from and including the date the addition or correction is made on such roll. Where the omitted property consists of any building, structure or improvement which has been severed or removed from the land, the taxes on such property also shall be a lien against the land. Where the property omitted is personal property, the taxes also shall be a lien on any and all of the taxable personal property of the person assessed from such date of addition or correction. However, no taxes shall become a lien on real or personal property under this subsection where the property was transferred to a bona fide purchaser as defined in ORS 311.235 after the date the roll was certified in such prior tax year and prior to the lien date provided for hereunder.

      (8) Each lien, whether on real or personal property, shall include all interest, penalties and costs applicable by law to any of such taxes.

      (9)(a) Except as provided in paragraph (b) of this subsection, the liens for ad valorem taxes, including and not limited to the general lien provided by subsection (3)(a)(B) of this section, created under this section are superior to, have priority over and shall be fully satisfied before all other liens, judgments, mortgages, security interests or encumbrances on the property without regard to date of creation, filing or recording.

      (b) If it becomes necessary to charge personal property taxes against real property under ORS 311.645, if the county obtains a judgment under ORS 311.455 or records a warrant under ORS 311.625, or if in any other manner personal property taxes are made a lien against real property, any judgment, mortgage or other lien or encumbrance on the real property that is placed of record prior to the date the personal property tax becomes a lien on the real property has priority over the personal property tax lien. [Amended by 1953 c.707 §2; 1955 c.720 §3; 1981 c.346 §1; 1985 c.794 §1; 1991 c.459 §249; 1991 c.903 §4; 1997 c.541 §293; 2001 c.42 §1; 2001 c.229 §1; 2011 c.113 §1; 2012 c.30 §6]

Notes of Decisions
Cited in 39 cases (7 in the last 5 years), 1957–2025 · leading case: Westwood Homeowners Ass'n v. Lane Cnty., 864 P.2d 350 (Or. 1993).
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Westwood Homeowners Ass'n v. Lane Cnty., 864 P.2d 350 (Or. 1993). · cites it 5× “270(1) by the Court of Appeals is supported by the terms of a related statute, ORS 311.405-(7)(a), which provides: “* * * liens for ad valorem taxes * * * are superior to, have priority over and shall be fully satisfied before all other liens, judgments, mortgages, security…”
Dep't of Revenue v. Healy, 19 Or. Tax 553 (Or. T.C. 2009). · cites it 11× “See ORS 311.405(1). Under the first sentence of ORS 311.”
Sec. State Bank v. Luebke, 737 P.2d 586 (Or. 1987). · cites it 2× “See ORS 311.405(2). Defendant argues that this tax lien was a “lien or right of a third person” under ORS 88.”
Johnson v. Dep't of Revenue, 639 P.2d 128 (Or. 1982). · cites it 2× “060 by using the word "full" and by making the extent of the lien express. The Oregon lien laws, naturally enough, do not provide for liens against the state, since state-owned lands are not taxable.”
Power Rents LLC v. Dept. of Rev., 24 Or. Tax 486 (Or. T.C. 2021). · cites it 4× “Taxpayer argues that the result the department is seeking would have required the legislature to amend ORS 311.405 or ORS 311.410, or both. The court reaches the opposite con- clusion: In the HERT act, the legislature declared that prop- erty is exempt from property tax if the…”
Work v. Cnty. of Douglas (In Re Work), 58 B.R. 868 (Bankr. D. Or. 1986). “The Defendant, Douglas County, holds a real property tax lien pursuant to ORS 311.405, against the debtors’ residence in the amount of $2,599.”
Seneca Sustainable Energy v. Lane Cnty. Assessor, 21 Or. Tax 366 (Or. T.C. 2014). “ORS 311.405; compare with ORS 311.455. 372 Seneca Sustainable Energy v.”
Westwood Homeowners Ass'n v. Lane Cnty., 847 P.2d 862 (Or. Ct. App. 1993). · cites it 8× “” ORS 311.405(7); ORS 312.270(1). If the legislature intended such a broad meaning, then it was redundant *315 for ORS 311.”
Rothenfluch v. Dep't of Revenue, 11 Or. Tax 322 (Or. T.C. 1990). · cites it 2× “ORS 311.405(5). Estoppel There is no question that plaintiffs were confused.”
Case v. Chambers, 314 P.2d 256 (Or. 1957). “The taxes so levied are liens on the property (§ 110-829, OCLA, as amended by ch 440, Oregon Laws 1941, ch 357, Oregon Laws 1945, ch 62, Oregon Laws 1949, ch 707, Oregon Laws 1953, ch 720, Oregon Laws 1955, ORS 311.405), and as to personal property the tax is a debt due and…”
In re Pineda-Pineda, 510 B.R. 648 (Bankr. D. Or. 2014). “ORS 311.405(1). The County is mandated to mail tax statements to property owners not later than October 25th of each tax year.”
Mark v. Dep't of Revenue, 12 Or. Tax 369 (Or. T.C. 1993). “ORS 311.405(1). Further, granting of the conditional-use permit did not remove the property from special farm-use assessment.”
Show all 39 citing cases →
— Or. Rev. Stat. § 311.405(1) — 4 cases
In re Pineda-Pineda, 510 B.R. 648 (Bankr. D. Or. 2014). “ORS 311.405(1). The County is mandated to mail tax statements to property owners not later than October 25th of each tax year.”
Mark v. Dep't of Revenue, 12 Or. Tax 369 (Or. T.C. 1993). “ORS 311.405(1). Further, granting of the conditional-use permit did not remove the property from special farm-use assessment.”
Dep't of Revenue v. Healy, 19 Or. Tax 553 (Or. T.C. 2009). “See ORS 311.405(1). Under the first sentence of ORS 311.”
Conrad v. Clackamas Cnty. Assessor (Or. T.C. 2016).
— Or. Rev. Stat. § 311.405(1)(a) — 4 cases
Lindquist Holdings LLC v. Yamhill Cnty. Assessor (Or. T.C. 2022).
PeaceHealth v. Lane Cnty. Assessor & Dept. of Rev. (Or. T.C. 2017).
Lincoln Commons, LLC v. Marion Cnty. Assessor (Or. T.C. 2021).
Speer v. Dept. of Rev. (Or. T.C. 2025).
— Or. Rev. Stat. § 311.405(2) — 6 cases
Sec. State Bank v. Luebke, 737 P.2d 586 (Or. 1987). “See ORS 311.405(2). Defendant argues that this tax lien was a “lien or right of a third person” under ORS 88.”
Power Rents LLC v. Dept. of Rev., 24 Or. Tax 486 (Or. T.C. 2021). “Taxpayer argues that the result the department is seeking would have required the legislature to amend ORS 311.405 or ORS 311.410, or both. The court reaches the opposite con- clusion: In the HERT act, the legislature declared that prop- erty is exempt from property tax if the…”
Klinger v. Dept. of Rev., 21 Or. Tax 347 (Or. T.C. 2014).
McCoy v. Dep't of Revenue, 6 Or. Tax 116 (Or. T.C. 1975).
Corey v. Klaas, 692 P.2d 692 (Or. Ct. App. 1984).
— Or. Rev. Stat. § 311.405(3) — 2 cases
McCoy v. Dep't of Revenue, 6 Or. Tax 116 (Or. T.C. 1975).
Lincoln Commons, LLC v. Marion Cnty. Assessor (Or. T.C. 2021).
— Or. Rev. Stat. § 311.405(3)(a) — 1 case
Power Rents LLC v. Dept. of Rev., 24 Or. Tax 486 (Or. T.C. 2021). “Taxpayer argues that the result the department is seeking would have required the legislature to amend ORS 311.405 or ORS 311.410, or both. The court reaches the opposite con- clusion: In the HERT act, the legislature declared that prop- erty is exempt from property tax if the…”
— Or. Rev. Stat. § 311.405(3)(b) — 1 case
Lincoln Commons, LLC v. Marion Cnty. Assessor (Or. T.C. 2021).
— Or. Rev. Stat. § 311.405(5) — 4 cases
Rothenfluch v. Dep't of Revenue, 11 Or. Tax 322 (Or. T.C. 1990). “ORS 311.405(5). Estoppel There is no question that plaintiffs were confused.”
Dep't of Revenue v. Healy, 19 Or. Tax 553 (Or. T.C. 2009). “See ORS 311.405(1). Under the first sentence of ORS 311.”
Sheffield v. Dep't of Revenue, 11 Or. Tax 37 (Or. T.C. 1988).
D & B Equities Corp. v. Marion Cnty., 7 Or. Tax 101 (Or. T.C. 1977).
— Or. Rev. Stat. § 311.405(6) — 1 case
D & B Equities Corp. v. Marion Cnty., 7 Or. Tax 101 (Or. T.C. 1977).
— Or. Rev. Stat. § 311.405(7) — 6 cases
Dep't of Revenue v. Healy, 19 Or. Tax 553 (Or. T.C. 2009). “See ORS 311.405(1). Under the first sentence of ORS 311.”
Westwood Homeowners Ass'n v. Lane Cnty., 864 P.2d 350 (Or. 1993). “270(1) by the Court of Appeals is supported by the terms of a related statute, ORS 311.405-(7)(a), which provides: “* * * liens for ad valorem taxes * * * are superior to, have priority over and shall be fully satisfied before all other liens, judgments, mortgages, security…”
Sec. State Bank v. Luebke, 737 P.2d 586 (Or. 1987). “See ORS 311.405(2). Defendant argues that this tax lien was a “lien or right of a third person” under ORS 88.”
Conrad v. Clackamas Cnty. Assessor (Or. T.C. 2016).
State v. Vickery, 702 P.2d 1070 (Or. 1985).
— Or. Rev. Stat. § 311.405(7)(a) — 2 cases
Westwood Homeowners Ass'n v. Lane Cnty., 864 P.2d 350 (Or. 1993). “270(1) by the Court of Appeals is supported by the terms of a related statute, ORS 311.405-(7)(a), which provides: “* * * liens for ad valorem taxes * * * are superior to, have priority over and shall be fully satisfied before all other liens, judgments, mortgages, security…”
Westwood Homeowners Ass'n v. Lane Cnty., 847 P.2d 862 (Or. Ct. App. 1993). “” ORS 311.405(7); ORS 312.270(1). If the legislature intended such a broad meaning, then it was redundant *315 for ORS 311.”
— Or. Rev. Stat. § 311.405(9)(a) — 3 cases
15005 NW Cornell LLC v. Teherani-Ami, in her capacity as the Tr. of t (Bankr. D. Or. 2021).
Teherani-Ami, in her capacity as the Tr. of t v. Dinihanian, Jr. (Bankr. D. Or. 2021).
15005 NW Cornell LLC (Bankr. D. Or. 2021).
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