Oregon Revised Statutes (Tax Chapters)
ORS § 312.500
Definitions
As used in ORS 312.500 to 312.560:
# (1)
# (a)
“Claimant” means:
(A) The owner of real property as of the date on which the property was sold to the county on foreclosure for delinquent taxes under ORS 312.100; or
(B) The former owner’s estate, heirs, devisees, power of attorney, trustee, guardian, custodian or bankruptcy estate or a successor in interest that has acquired substantially all of the former owner’s assets by intestate succession, probate, merger, acquisition, dissolution or takeover.
# (b)
“Claimant” does not include:
(A) The creditors or garnish or of a claimant;
(B) Other persons holding an interest in the property that was sold to the county; or
(C) Voluntary or involuntary assignees of a claimant’s interest in a surplus.
# (2)
“Former owner” means an owner described in subsection (1)(a)(A) of this section.
# (3)
“Surplus” has the meaning given that term by ORS 312.530.
Amendment history
2025 c.475 §5
Source: view the official text
In this chapter (40 sections)
- 312.150 · Effect of failure to give notice to lienholder when requested
- 312.160 · Lienholder paying taxes or redeeming gets additional lien for…
- 312.170 · Municipal or other public corporation removing property from…
- 312.180 · Possession during redemption period; forfeiture for waste
- 312.190 · General notice of expiration of redemption period
- 312.200 · Deed to county
- 312.210 · Appeal
- 312.214 · Public policy relating to title obtained by county by tax…
- 312.216 · Conclusive presumptions of notice resulting from tax…
- 312.218 · Constructive possession by county; notice; remedy of ejectment
- 312.220 · Judgment as evidence and estoppel
- 312.230 · Limitations on proceedings affecting foreclosure sale;…
- 312.240 · Vacation of judgment; determining value of improvements by…
- 312.250 · Certain rights of municipal corporations not affected by ORS…
- 312.260 · Lands acquired by county by tax foreclosure where title…
- 312.270 · Title of county purchasing property; title of purchaser on…
- 312.280 · [Repealed by 1997 c.805 §7]
- 312.290 · Sale of property on which there are unpaid assessments…
- 312.300 · Effect of irregularities and omissions on sales made pursuant…
- 312.310 · Accepting deed where timber fire reduces value of property;…
- 312.320 · [Repealed by 1969 c.595 §17]
- 312.330 · [Repealed by 1969 c.595 §17]
- 312.340 · [Repealed by 1969 c.595 §17]
- 312.350 · [Repealed by 1969 c.595 §17]
- 312.360 · Tax sales to counties or other public corporations validated;…
- 312.370 · Certain tax sales validated
- 312.380 · Effect of failure to issue certificate of sale prior to 1939
- 312.390 · Request by lienholder for notice of proposed sale for…
- 312.400 · Giving notice to lienholder
- 312.410 · Effect of failure to give notice when requested
- 312.420 · Application of ORS 312.390 to 312.410 to other than treasurer…
- 312.500 · Definitions
- 312.510 · Notices to be made public on State Treasury’s website
- 312.515 · Additional notices
- 312.520 · Retention, sale or transfer by county of foreclosed property;…
- 312.530 · Determination of surplus; value of foreclosed property;…
- 312.540 · Claim of surplus; claims by heirs of former owner; claims…
- 312.550 · Notice of surplus; surplus, description of property, names of…
- 312.560 · Surplus as unclaimed property; county to deliver surplus to…
- 312.990 · Penalties