Oregon Revised Statutes

Or. Rev. Stat. § 312.060 (2026)

Application for judgment foreclosing lien; effect and correction of irregularity, informality, omission or other error

✓ current as of May 2026

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312.060 Application for judgment foreclosing lien; effect and correction of irregularity, informality, omission or other error. (1) Application for judgment foreclosing any tax lien shall be in writing, shall be verified, and shall contain a succinct statement of the cause of suit. All amendments may be made that are permissible in any civil action. The application for judgment, together with a certified copy of the foreclosure list, shall be filed with the clerk of the court on the day of the first publication of the foreclosure list.

(2) No assessment of property or charge for taxes shall be considered invalid because of:

(a) An irregularity in an assessment roll.

(b) An assessment roll not having been made, completed or certified within the time prescribed by law.

(c) The property having been listed or charged in an assessment or tax roll without any name, or with a name other than that of the owner.

(3) No error or informality on the part of any officer in connection with assessment, equalization, levy or collection shall vitiate or affect the assessment of the property or the taxes thereon.

(4) Any such irregularity, informality, omission or other error may, in the discretion of the court, be corrected to conform to law. [Amended by 1979 c.284 §137; 1989 c.411 §1; 2003 c.46 §28; 2003 c.576 §414]

Notes of Decisions

Cited in 2 cases, 1953–1954 · leading case: Murphy v. Clackamas Cnty. & Jones Lumber Corp., 266 P.2d 1065 (Or. 1953).

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Murphy v. Clackamas Cnty. & Jones Lumber Corp., 266 P.2d 1065 (Or. 1953). · cites it 2× “This court has many times spoken of the application for judgment and decree (Oregon Laws 1937, ch 470; Oregon Laws 1939, ch 485; § 110-906, OCLA, ORS 312.060) as a complaint, and at times has deemed it tantamount to a complaint.”

Multnomah Cnty. v. Reed, 278 P.2d 135 (Or. 1954). “030) and the application for judgment and decree (ORS 312.060) entered among the names of owners of tax delinquent property that of defendant-appellant Ben Irwin and attributed to his ownership the property in question — “Lots 23 to 25 Whitwood Court Sub.”

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.