Oregon Revised Statutes

Or. Rev. Stat. § 314.421 (2026)

When lien valid

✓ current as of May 2026

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314.421 When lien valid. The lien imposed by ORS 314.417 shall not be valid as against any purchaser, holder of a security interest, mechanic’s lienor or judgment creditor until a warrant is issued and recorded under ORS 314.430. [1971 c.215 §5; 1987 c.586 §40]

Notes of Decisions

Cited in 1 case, 2020–2020 · leading case: Oracle Corp. & Subsidiaries I v. Dept. of Rev., 24 Or. Tax 327 (Or. T.C. 2020).

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Oracle Corp. & Subsidiaries I v. Dept. of Rev., 24 Or. Tax 327 (Or. T.C. 2020). “718(3) (1995) (partner- ship’s holding period of property contributed by a partner includes period during which the property was “held” by that partner); ORS 316.”

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