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Oregon Revised Statutes

Or. Rev. Stat. § 312.010 (2026)

When real property subject to tax foreclosure; listing other charges with taxes

✓ current as of May 2026
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      312.010 When real property subject to tax foreclosure; listing other charges with taxes. (1) Except as otherwise provided by law, real property within this state is subject to foreclosure for delinquent taxes whenever three years have elapsed from the earliest date of delinquency of taxes levied and charged thereon.

      (2) All special assessments, fees or other charges charged against the property subject to foreclosure which are due and unpaid for any year or years for which ad valorem taxes are delinquent and for which there is no other provision of law for their payment out of the foreclosure proceeding, shall be listed with the delinquent ad valorem taxes in the foreclosure proceedings and foreclosed and collected as a part of such proceedings in the same manner as the delinquent ad valorem taxes. In any event, if three years have elapsed since the special assessment, fee or charge has been placed on the tax roll for collection and the assessment, fee or charge remains unpaid, it may be included in the next foreclosure proceeding and foreclosed and collected as part of such proceeding. [Amended by 1965 c.344 §41]

Notes of Decisions
Cited in 12 cases (2 in the last 5 years), 1953–2025 · leading case: Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019).
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Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019). “455 (personal property of locally assessed tax- payers) with ORS 312.010 (tax on locally assessed real prop- erty is collected by foreclosure).”
Grant Cnty. v. Guyer, 672 P.2d 702 (Or. 1983). “Before property can be foreclosed taxes must be delinquent for three years, ORS 312.010(1). However, notice of a delinquency must be sent to the taxpayer each year in accordance with ORS 311.”
Murphy v. Clackamas Cnty. & Jones Lumber Corp., 266 P.2d 1065 (Or. 1953). · cites it 2× “The 1939 act became §§ 110-901 through 110-927, OCLA, and ORS 312.010 through 312.037. It rewrote our earlier laws which governed the foreclosure of the liens of delinquent taxes and repealed its antecedents *435 except so far as its saving clause, that is, § 22, (§ 110-922,…”
In re Pineda-Pineda, 510 B.R. 648 (Bankr. D. Or. 2014). “” In this case, the Property was subject to foreclosure because the real property taxes for the 2007 through 2010 tax years were unpaid as of May 16, 2011.”
Chizek v. Port of Newport, 450 P.2d 749 (Or. 1969). “250 provides: “No provision of ORS 312.010 to 312.240 [this includes the two-year statute of limitation and the ‘conclusive evidence of regularity’ statutes] shall impair or annul a right conferred upon municipal corporations by ORS 311.”
Bastasch v. Hansen, 246 P.3d 10 (Or. Ct. App. 2010). “See ORS 312.010 - 312.100. The two-year period for defendants to redeem the property by paying the back taxes, plus interest, penalties, and fees, see ORS 312.”
Multnomah Cnty. v. Reed, 278 P.2d 135 (Or. 1954). “Foreclosure suits of this Mnd are authorized by ORS 312.010 through 312.910. The 1953 foreclosure list (ORS 312.”
Napier v. Lincoln Cnty. Sch. Dist., 4 Or. Tax 221 (Or. T.C. 1970). “A lien for real property tax arises on July 1 of the year for which the taxes are levied.”
Klinger v. Dept. of Rev., 21 Or. Tax 347 (Or. T.C. 2014). “Compare ORS 312.010 and ORS 311.686. Taxpayer at one point noted that the lien amount is for an estimated amount of total deferral rather than just the amount advanced at any given point in time.”
W. States Land Reliance Trust v. Linn Cnty., 343 Or. App. 280 (Or. Ct. App. 2025). “ORS 312.010(1). The tax collector prepares a list of all properties subject to foreclosure and provides notice of each foreclosure proceed- ing by publication and mail.”
W. States Land Reliance Trust v. Linn Cnty., 343 Or. App. 280 (Or. Ct. App. 2025). “ORS 312.010(1). The tax collector prepares a list of all properties subject to foreclosure and provides notice of each foreclosure proceed- ing by publication and mail.”
Davenport v. Gruber, 826 P.2d 59 (Or. Ct. App. 1992). “, supra, we held that the version of ORS 312.040(1) in effect in 1983 (the same as that in effect in 1958) was unconstitutional as applied to record lienholders.”
— Or. Rev. Stat. § 312.010(1) — 5 cases
Grant Cnty. v. Guyer, 672 P.2d 702 (Or. 1983). “Before property can be foreclosed taxes must be delinquent for three years, ORS 312.010(1). However, notice of a delinquency must be sent to the taxpayer each year in accordance with ORS 311.”
In re Pineda-Pineda, 510 B.R. 648 (Bankr. D. Or. 2014). “” In this case, the Property was subject to foreclosure because the real property taxes for the 2007 through 2010 tax years were unpaid as of May 16, 2011.”
W. States Land Reliance Trust v. Linn Cnty., 343 Or. App. 280 (Or. Ct. App. 2025). “ORS 312.010(1). The tax collector prepares a list of all properties subject to foreclosure and provides notice of each foreclosure proceed- ing by publication and mail.”
W. States Land Reliance Trust v. Linn Cnty., 343 Or. App. 280 (Or. Ct. App. 2025). “ORS 312.010(1). The tax collector prepares a list of all properties subject to foreclosure and provides notice of each foreclosure proceed- ing by publication and mail.”
Davenport v. Gruber, 826 P.2d 59 (Or. Ct. App. 1992). “, supra, we held that the version of ORS 312.040(1) in effect in 1983 (the same as that in effect in 1958) was unconstitutional as applied to record lienholders.”
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