Oregon Revised Statutes

Or. Rev. Stat. § 312.120 (2026)

Period during which property held by county; redemption; assessment during redemption period; redemption of part of property

✓ current as of May 2026
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      312.120 Period during which property held by county; redemption; assessment during redemption period; redemption of part of property. (1) Except as provided in ORS 312.122, all real properties sold to the county under ORS 312.100, shall be held by the county for the period of two years from and after the date of the judgment of foreclosure, unless sooner redeemed.

      (2) During the two-year period any person having an interest in the property at the date of the judgment of foreclosure, or any heir or devisee of such person, or any person holding a lien of record on the property, or any municipal corporation having a lien on the property, may redeem the property by payment of the full amount applicable to the property under the judgment, with interest thereon as provided by law, plus a penalty of five percent of the total amount applicable to the property under the judgment and a fee as specified under subsection (5) of this section. The penalty of five percent and fee shall be in lieu of all costs chargeable against the property in connection with the foreclosure proceeding. The fee shall be used to defray the costs, among other costs, incurred by the county to provide the notices of redemption period expiration to lienholders and others required under ORS 312.125.

      (3) Property so redeemed shall be subject to assessment for taxation during the period of redemption, as though it had continued in private ownership.

      (4) Any person holding a mortgage or other lien of record covering a part only of a particular parcel of real property included in the judgment of foreclosure may redeem such part by payment of the proportionate amount applicable thereto under the judgment.

      (5) The fee specified by this subsection is as follows:

      (a) If the property is redeemed before the date the notice by certified mail required by ORS 312.125 is given, $50.

      (b) If the property is redeemed on or after the date the notice by certified mail required by ORS 312.125 is given, the greater of $50 or the actual cost to the county for a title search and other expenses related to obtaining a title search. [Amended by 1983 c.472 §2; 1987 c.311 §7; 1989 c.687 §2; 1999 c.22 §1; 2003 c.576 §420]

Notes of Decisions
Cited in 18 cases (2 in the last 5 years), 1966–2025 · leading case: Willis v. Stager, 481 P.2d 78 (Or. 1971).
Willis v. Stager, 481 P.2d 78 (Or. 1971). · cites it 6× “216; ORS 312.120; ORS 311.555 and Hood River County v.”
Hull v. Klamath Cnty. (In re Hull), 591 B.R. 25 (Bankr. D. Or. 2018). · cites it 3× “ORS 312.120(1), (2). If redeemed, the property is subject to taxation during the redemption period, "as though it had continued in private ownership.”
Multnomah Cnty. v. Rudolph (In Re Rudolph), 166 B.R. 440 (D. Or. 1994). · cites it 4× “Appellant also contended that the plan was flawed because it did not provide for payment of the delinquent property taxes, interest, and related fees within the two-year redemption period established by ORS 312.120. On January 15, 1993, the bankruptcy court entered an order…”
Westwood Homeowners Ass'n v. Lane Cnty., 864 P.2d 350 (Or. 1993). · cites it 2× “ORS 312.120. None of the 15 lots was redeemed.”
Shipp v. Cnty. of Multnomah, 891 P.2d 1345 (Or. Ct. App. 1995). · cites it 2× “In addition to the statutory two-year right of redemption, ORS 312.120, 1 defendant’s Ordinance No. 560, 2 after finding that its interest and that of its residents is best served when taxpayers are restored to their property and the delinquent taxes paid, extended that right…”
In re Pineda-Pineda, 510 B.R. 648 (Bankr. D. Or. 2014). · cites it 2× “ORS 312.120. As the “former owner,” the Pine-das had a statutory right to possess the Property during the Redemption Period so long as they did not commit any waste to the Property.”
Petersen v. Gangle, 899 P.2d 725 (Or. Ct. App. 1995). · cites it 5× “In his first assignment, plaintiff argues that the court erred in denying his motion for summary judgment, because he was entitled to a certificate of redemption, under ORS 312.120, upon payment of the 1991 judgment plus penalties and interest.”
Bastasch v. Hansen, 246 P.3d 10 (Or. Ct. App. 2010). · cites it 3× “The two-year period for defendants to redeem the property by paying the back taxes, plus interest, penalties, and fees, see ORS 312.120, was set to expire on September 30, 2005, at 5:00 p.”
Bastasch v. Hansen, 246 P.3d 10 (Or. Ct. App. 2010). · cites it 3× “The two-year period for defendants to redeem the property by paying the back taxes, plus interest, penalties, and fees, see ORS 312.120, was set to expire on September 30, 2005, at 5:00 p.”
Grant Cnty. v. Guyer, 672 P.2d 702 (Or. 1983). “The decree has the effect of beginning a one year period of redemption during which time any person claiming an interest in the property may redeem by paying all the delinquent taxes, ORS 312.120. Thirty days prior to the expiration of the redemption period the tax collector is…”
Seattle-First Nat'l Bank v. Umatilla Cnty., 713 P.2d 33 (Or. Ct. App. 1986). “The one-year redemption period, ORS 312.120, expired on June 17,1983, and the county obtained a tax deed on June 20, 1983.”
Fenter v. Gen. Accident Fire & Life Assurance Corp., 484 P.2d 310 (Or. 1971). “200: “The properties not redeemed within the one year period prescribed by ORS 312.120 shall be deeded to the county by the tax collector.”
— Or. Rev. Stat. § 312.120(1) — 1 case
Hull v. Klamath Cnty. (In re Hull), 591 B.R. 25 (Bankr. D. Or. 2018). “ORS 312.120(1), (2). If redeemed, the property is subject to taxation during the redemption period, "as though it had continued in private ownership.”
— Or. Rev. Stat. § 312.120(2) — 6 cases
Willis v. Stager, 481 P.2d 78 (Or. 1971). “216; ORS 312.120; ORS 311.555 and Hood River County v.”
Hull v. Klamath Cnty. (In re Hull), 591 B.R. 25 (Bankr. D. Or. 2018). “ORS 312.120(1), (2). If redeemed, the property is subject to taxation during the redemption period, "as though it had continued in private ownership.”
In Re Hollins, 150 B.R. 53 (Bankr. D. Or. 1993).
W. States Land Reliance Trust v. Linn Cnty., 343 Or. App. 280 (Or. Ct. App. 2025).
W. States Land Reliance Trust v. Linn Cnty., 343 Or. App. 280 (Or. Ct. App. 2025).
— Or. Rev. Stat. § 312.120(3) — 3 cases
Hull v. Klamath Cnty. (In re Hull), 591 B.R. 25 (Bankr. D. Or. 2018). “ORS 312.120(1), (2). If redeemed, the property is subject to taxation during the redemption period, "as though it had continued in private ownership.”
Bastasch v. Hansen, 246 P.3d 10 (Or. Ct. App. 2010). “The two-year period for defendants to redeem the property by paying the back taxes, plus interest, penalties, and fees, see ORS 312.120, was set to expire on September 30, 2005, at 5:00 p.”
Bastasch v. Hansen, 246 P.3d 10 (Or. Ct. App. 2010). “The two-year period for defendants to redeem the property by paying the back taxes, plus interest, penalties, and fees, see ORS 312.120, was set to expire on September 30, 2005, at 5:00 p.”
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