Chapter 113
Oregon Laws 2011
AN ACT
HB 2570
Relating to
tax liens; amending ORS 311.405; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 311.405 is amended to
read:
311.405. (1) All ad valorem property
taxes lawfully imposed or levied on real or personal property are liens on such
real and personal property, respectively. Such taxes include delinquent taxes
on personal property made a lien on real property, and ad valorem property
taxes on real or personal property added to an assessment or tax roll pursuant
to ORS 311.216 to 311.232.
(2) Taxes on real property shall be a
lien thereon from and including July 1 of the year in which they are levied
until paid and, except as otherwise specifically provided by law, such lien
shall not be voided or impaired.
(3)(a) Taxes on personal property
shall be a lien:
(A) On any and all of the particular
personal property assessed and on any and all of the personal property assessed
as the same category, as disclosed by the property tax return and assessment
list; and
(B) For purposes of distraint, on any
and all of the taxable personal property owned by or in the possession or
control of the person assessed.
(b) The liens for taxes on personal
property shall attach on and after July 1 of the year of assessment and shall
continue until the taxes are paid, except as provided in subsection (4) or (5)
of this section and ORS 311.410.
(c) Notwithstanding paragraph (a) of
this subsection, if possession of personal property that is subject to a
perfected security interest is taken by a secured party on default, the lien
for taxes on the property shall be limited to the taxes on the particular
property and not the taxes on any other property of the debtor.
(4)(a) If a manufactured structure or
floating home is removed from the county in which it is assessed to another
county in this state on or after January 1 and before July 1 of the assessment
year, taxes on the manufactured structure or floating home shall be a lien on
the manufactured structure or floating home that attaches as of the day
preceding the date of removal.
(b) If a manufactured structure or
floating home is removed from the county in which it is assessed to a location
that is outside this state on or after January 1 and before July 1 of the
assessment year, the manufactured structure or floating home shall be removed
from the assessment and tax roll for the corresponding tax year beginning July
1.
(c) The taxes arising from a lien
under this subsection may be paid to the tax collector prior to the completion
of the next general property tax roll, pursuant to ORS 311.370.
(d) As used in this subsection, “taxes”
means the amount computed using the assessed value then on the assessment and
tax roll for the manufactured structure or floating home or the value that next
would be used on the assessment and tax roll, if known at the time the lien is
created, and the assessor’s best estimate of taxes, special assessments, fees
and other charges for the tax year that corresponds to the assessment year in
which the removal occurs.
(5)(a) If taxable personal property,
other than a manufactured structure or floating home, is removed from the
county in which it is assessed, or is sold or otherwise transferred to another
owner, on or after January 1 and before July 1 of the assessment year, taxes on
the removed, sold or transferred personal property shall be a lien on the
personal property described in subsection (3)(a)(A) of this section that
attaches as of the day preceding the date of removal, sale or transfer.
(b) The taxes arising from a lien
under this subsection may be paid to the tax collector prior to the completion
of the next general property tax roll, pursuant to ORS 311.370.
(6) Where real or personal property is
omitted from the assessment or tax roll prepared as of January 1 of the current
tax year and notice is given pursuant to ORS 311.216 to 311.232 during such
year and the property subsequently is added to such roll pursuant to ORS
311.216 to 311.232, the taxes shall be a lien on such property and on other
property at the same time and in the same manner as taxes became liens on the
taxable property not so omitted from the roll.
(7) Taxes on real and personal
property omitted from an assessment or tax roll prepared as of the assessment
date of a prior calendar or tax year and added to such roll pursuant to ORS
311.216 to 311.232, shall be a lien on such property from and including the
date the addition or correction is made on such roll. Where the omitted
property consists of any building, structure or improvement which has been
severed or removed from the land, the taxes on such property also shall be a
lien against the land. Where the property omitted is personal property, the
taxes also shall be a lien on any and all of the taxable personal property of
the person assessed from such date of addition or correction. However, no taxes
shall become a lien on real or personal property under this subsection where
the property was transferred to a bona fide purchaser as defined in ORS 311.235
after the [assessment date for] date
the roll was certified in such prior tax year and prior to the lien date
provided for hereunder.
(8) Each lien, whether on real or
personal property, shall include all interest, penalties and costs applicable
by law to any of such taxes.
(9)(a) Except as provided in paragraph
(b) of this subsection, the liens for ad valorem taxes, including and not
limited to the general lien provided by subsection (3)(a)(B) of this section,
created under this section are superior to, have priority over and shall be
fully satisfied before all other liens, judgments, mortgages, security
interests or encumbrances on the property without regard to date of creation,
filing or recording.
(b) If it becomes necessary to charge
personal property taxes against real property under ORS 311.645, if the county
obtains a judgment under ORS 311.455 or records a warrant under ORS 311.625, or
if in any other manner personal property taxes are made a lien against real
property, any judgment, mortgage or other lien or encumbrance on the real
property that is placed of record prior to the date the personal property tax
becomes a lien on the real property has priority over the personal property tax
lien.
SECTION 2. This 2011 Act takes effect on the 91st day after the date on which the
2011 session of the Seventy-sixth Legislative Assembly adjourns sine die.
Approved by
the Governor May 19, 2011
Filed in the
office of Secretary of State May 19, 2011
Effective date
September 29, 2011
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