Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 314.417

Unpaid tax or withholding lien at time of assessment

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      314.417 Unpaid tax or withholding lien at time of assessment. If any person neglects or refuses to pay an income tax at the time of assessment, or fails to pay to the Department of Revenue any amount required to be withheld under ORS 316.167 and 316.172, the amount of the unpaid tax including interest and penalty thereon shall be a lien in favor of the State of Oregon upon all property and rights to property, whether real or personal, belonging to the person. The lien shall arise at the time of assessment or the time the amount withheld is to be paid to the department and the lien shall continue until the liability for the taxes, with interest and penalty, is satisfied. [1971 c.215 §3; 1981 c.546 §1]

Notes of Decisions
Cited in 2 cases, 2007–2020 · leading case: Knapp v. City of Jacksonville
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Knapp v. City of Jacksonville (2007) or “170 (governing liens on real property to satisfy judgments); ORS 314.417 (establishing lien on property for failure to pay income tax).”
Hillenga v. Dept. of Rev. (2020) ortc “Compare Tax Court Rule 70 A(2) (requirements for form of money judgment) with ORS 314.417 (lien for unpaid income tax arises “at the time of assessment”) and ORS 314.”
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