312.220
Judgment as evidence and estoppel.
Any judgment for the sale of real property to the county, on foreclosure for
delinquent taxes, is conclusive evidence of its regularity and validity in all
collateral proceedings, except where the taxes have been paid or the property
was not liable to assessment and taxation. The judgment is prima facie evidence
that the taxes have not been paid and that the property was subject to taxation
at the time it was assessed. The judgment shall estop all persons raising
objections thereto, or to the title based thereon, which existed at or before
the date of the judgment and could have been presented as an objection or
defense to the application for the judgment. [Amended by 1961 c.718 §1; part
renumbered 312.214, 312.216 and 312.218; 2003 c.576 §427]
Notes of Decisions
Portland Gen. Elec. Co. v. Ebasco Servs., Inc., 306 P.3d 628 (Or. 2013).
· cites it 2× “The issue on appeal was whether that challenge was barred by ORS 312.220, which provided that a decree of foreclosure for delinquent taxes “is conclusive evidence of its regularity and validity in all collateral proceedings,” and ORS 312.”
Hood River Cnty. v. Dabney, 423 P.2d 954 (Or. 1967).
· cites it 2× “ORS 312.220 provides that a decree of foreclosure for delinquent taxes “is conclusive evidence of its regularity and validity in all collateral proceedings, except where the taxes have been paid or the property was not liable to assessment and taxation.”
Hogue v. Olympic Bank, 708 P.2d 605 (Or. Ct. App. 1985).
· cites it 2× “The issue was whether defendant’s challenge to the plaintiffs title was barred by ORS 312.220, which provided, as relevant, that a decree of foreclosure for delinquent taxes “is conclusive evidence of its regularity and validity in all collateral proceedings” and ORS 312.”
Chizek v. Port of Newport, 450 P.2d 749 (Or. 1969).
“*575 It is to be noted that the first statute quoted, ORS 312.220, excepts from its provisions, “except where * * * the property was not liable to assessment and taxation.”
Johnson v. State, 423 P.2d 964 (Or. 1967).
· cites it 2× “As we stated in the opinion in the latter case, the most emphatic statement of policy is that codified at ORS 312.220: "Any judgment and decree for the sale of real property to the county, on foreclosure for delinquent taxes, is conclusive evidence of its regularity and validity…”
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.