[map] Oregon


Summary: Real property within the state of Oregon is subject to foreclosure for delinquent taxes whenever three years have elapsed from the earliest date of delinquency of taxes levied and charged thereon (Sec.312.010, Sec. 312.060). The court shall order that the several properties, against which the judgment and decree is entered, shall be sold directly to the county for the respective amounts of taxes and interest for which
the properties severally are liable. (Sec. 312.100). The properties not redeemed within the two-year period prescribed by (ORS 312.120) shall be deeded to the county by the tax collector (Sec. 312.200, Sec. 312.270). At that point, the county may sell the property or retain it for public use, at its discretion. See (ORS 275.090 ) for a list of statute approved property uses (Sec. 275.090).
Law: Oregon Revised Statutes, Title 25, Chapter 275, “County Lands,” and Title 29, Chapter, 311, “Collection of Property Taxes,” and Chapter 312, “Foreclosure of Property Tax Liens.”

Contact: Tax collector. (Sec. 29-311.005). As used in the tax laws of this state, “tax collector” means the person or officer who by law is charged with the duty of collecting taxes assessed upon real property, and includes a deputy. (Sec. 311.005, Sec. 311.055).
Interest Rate: Not applicable.
Auction Type: Tax Deed. (Sec. 29-312.270). When a county acquires real property by foreclosure for delinquent taxes, the conveyance vests in the county title to the property, free from all liens and encumbrances except assessments levied by a municipal corporation for local improvements to the property. (2) A private purchaser at resale of such property by the county acquires title free and clear of all assessments for local improvements levied by any municipal corporation. (Sec. 275.090, Sec. 312.270).

Bidding Procedure: Premium bid / highest bid. (Sec. 25-275.190 ). All sales made under ORS 275.110 to 275.250 shall be to the highest and best bidder for cash or, in the discretion of the county court, for not less than 10 percent of the purchase price in cash, the remainder to be paid under written agreement with the purchaser in equal installments over a term not exceeding 20 years from the date of sale, all deferred payments to bear interest from the date of sale at a rate set by the county court, payable annually. In advertising for bids, the county shall state whether the sale will be made for cash or by installment agreement. If by installment agreement, the county shall also state the term and the rate of interest to which the county will agree (Sec.275.110, Sec. 275.190).

Costs: Costs and fees payable are not specified by the state statutes
Redemption Period: All rights of redemption, with respect to the real properties therein described, shall terminate on the execution of the deed to the county. (Sec. 312.200).
Deed Assigned at Foreclosure to: To the Tax Sale Purchaser. (Sec. 275.090, Sec. 312.270).

Oregon Contacts
number of Counties: 36

Clackamas County
807 Main Street
Delinquent Property Tax Division
Oregon City, OR 97045-1844
Phone: (503) 655-8581

Deschutes County
1130 NW Harriman
Delinquent Property Tax Division
Bend, OR 97701
Phone: (541) 388-6570

Jackson County
10 S. Oakdale
Delinquent Property Tax Division
Medford, OR 97501
Phone: (541) 776-7231

Lane County
125 E 8th Avenue
Delinquent Property Tax Division
Eugene, OR 97401-2922
Phone: (541) 682-4203

Multnomah County
1021 SW Fourth Avenue
Delinquent Property Tax Division
Portland, OR 97204-1104
Phone: (503) 823-4000

Tillamook County
201 Laurel Avenue
Delinquent Property Tax Division
Tillamook, OR 97141-2311
Phone: (503) 842-3403

Umatilla County
216 SE 4th
Delinquent Property Tax Division
Pendleton, OR 97801-0880
Phone: (541) 276-7111

Union County
1106 K Avenue
Delinquent Property Tax Division
La Grande, OR 97850-2131
Phone: (541) 963-1001

Washington County
145 NE 2nd Avenue
Delinquent Property Tax Division
Hillsboro, OR 97124-3071
Phone: (503) 846-8751

Yamhill County
535 NE 5th Street
Delinquent Property Tax Division
Mcminnville, OR 97128-4504
Phone: (503) 472-9371