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- 2023 Edition
- Title 29. Revenue and Taxation
- Chapter 312. Foreclosure of Property Tax Liens
ORS 312.360 Tax Sales to Counties Or Other Public Corporations Validated; Effect of Omissions Or Defects
| Library | Oregon Statutes |
| Edition | 2023 |
| Currency | Current through legislation effective January 1, 2024 |
| Year | 2023 |
| Citation | ORS 312.360 |
(1) All sales of land for taxes made to counties or other public corporations are declared legal and valid and shall pass good title to the lands assessed.
(2) No proceedings subsequent to a judgment foreclosing a tax lien or liens shall be invalidated and no tax deed declared void or set aside for irregularities, omissions or defects unless the record own...
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