Or. Admin. R. 150-311-0520 - Date Property Becomes Exempt when Foreclosed by City for Delinquent Assessment Liens
Current through Register Vol. 61, No. 4, April 1, 2022
For purposes of determining the tax exemption of the property under ORS 307.090 and the exemption of interest and penalty under ORS 311.520, a city acquires title to the property immediately following the sale of the property to the city as a result of foreclosure for delinquent assessment liens.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.520
The following state regulations pages link to this page.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.