Oregon Revised Statutes

Or. Rev. Stat. § 312.030 (2026)

Annual foreclosure list; suppression of certain public employee names; interest on taxes in list

✓ current as of May 2026
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      312.030 Annual foreclosure list; suppression of certain public employee names; interest on taxes in list. (1) Within two months after the day of delinquency of taxes of each year the tax collector shall prepare a list of all real properties then subject to foreclosure. The list shall be known as the foreclosure list and shall contain:

      (a) The names of the several persons appearing in the latest tax roll as the respective owners of tax-delinquent properties. If the owner of the property is an attorney, or a public safety officer, county juvenile department employee or civil code enforcement officer who has applied for an exemption under ORS 192.345, the list shall state that the name of the owner is suppressed by law.

      (b) A description of each such property as it appears in the latest tax roll.

      (c) The year or years for which taxes are delinquent on each property.

      (d) The principal amount of the delinquent taxes of each year and the amount of accrued and accruing interest thereon to the day of publication.

      (2) Thereafter, and until judgment is obtained pursuant to ORS 312.090, interest shall be charged and collected on each of the several amounts of taxes included in the foreclosure list at the rate provided in ORS 311.505 (2). [Amended by 1975 c.704 §5; 1979 c.703 §11; 1987 c.311 §3; 2007 c.687 §4; 2015 c.313 §3; 2019 c.61 §3]

Notes of Decisions
Cited in 6 cases (2 in the last 5 years), 1953–2025 · leading case: Murphy v. Clackamas Cnty. & Jones Lumber Corp., 266 P.2d 1065 (Or. 1953).
Murphy v. Clackamas Cnty. & Jones Lumber Corp., 266 P.2d 1065 (Or. 1953). · cites it 4× “Section 2 of the 1939 act (§ 110-902, OCLA, ORS 312.030) substituted for the former certificates of delinquency a new paper to which it gave the name "foreclosure list".”
Grant Cnty. v. Guyer, 672 P.2d 702 (Or. 1983). “After the tax collector makes a list of real properties subject to foreclosure, ORS 312.030, the foreclosure proceeding is commenced in accordance with ORS 312.”
In re Pineda-Pineda, 510 B.R. 648 (Bankr. D. Or. 2014). “ORS 312.030(3) instructs the County’s tax collector to prepare a list (“List”) of all real properties subject to foreclosure.”
Multnomah Cnty. v. Reed, 278 P.2d 135 (Or. 1954). “The 1953 foreclosure list (ORS 312.030) and the application for judgment and decree (ORS 312.”
W. States Land Reliance Trust v. Linn Cnty., 343 Or. App. 280 (Or. Ct. App. 2025). “ORS 312.030; ORS 312.040. “Any person interested in any real property * * * may file an answer and defense to the application for judgment” of fore- closure “within 30 days after the date of the first publication of the foreclosure list * * *.”
W. States Land Reliance Trust v. Linn Cnty., 343 Or. App. 280 (Or. Ct. App. 2025). “ORS 312.030; ORS 312.040. “Any person interested in any real property * * * may file an answer and defense to the application for judgment” of fore- closure “within 30 days after the date of the first publication of the foreclosure list * * *.”
— Or. Rev. Stat. § 312.030(3) — 1 case
In re Pineda-Pineda, 510 B.R. 648 (Bankr. D. Or. 2014). “ORS 312.030(3) instructs the County’s tax collector to prepare a list (“List”) of all real properties subject to foreclosure.”
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