# ORS § 275.105: 275.105 Acquisition by county of 90 percent of the lots in a plat for taxes and purchase of remaining lots

> Oregon · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OR_T25_C275_S275.105

## Section

- **Citation:** ORS § 275.105
- **Heading:** 275.105 Acquisition by county of 90 percent of the lots in a plat for taxes and purchase of remaining lots
- **Jurisdiction:** Oregon
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** OR Code / Title 25 / Chapter 275 / Section 275.105

## Text

If any county has bid in and acquired for taxes and has received a deed for not less than 90 percent of the number of the lots in any addition or subdivision or plat, and if it considers it wise so to do, the governing body of the county shall, by order duly made and entered, authorize the purchase of such remaining lots from the owners or may exchange for the lots other lots owned by such county. Upon acquiring title to all the lots in any addition or subdivision or plat, it may enter an order vacating the whole of such addition, subdivision or plat. If any remaining lots are purchased by the county pursuant to this section, the purchase price of the lots shall not be greater than the real market value of the lots, and if other lots are exchanged for the remaining lots, those lots shall be accepted in full payment of the purchase price of the lots for which they are exchanged. [Amended by 1981 c.804 §78; 1991 c.459 §372; 2005 c.243 §13]

Source: Section 275.105 — Acquisition by county of 90 percent of the lots in a plat for taxes and purchase of remaining lots; vacation of whole plat , https://www.­oregonlegislature.­gov/bills_laws/ors/ors275.­html (accessed May 26, 2025).

## Nearby sections

- [ORS § 275.020 275.020 Form and effect of conveyance to county](https://www.frixlaw.com/law-library/statutes/STATE_OR_T25_C275_S275.020.md)
- [ORS § 275.027 275.027 Adverse possession of county lands](https://www.frixlaw.com/law-library/statutes/STATE_OR_T25_C275_S275.027.md)
- [ORS § 275.030 275.030 Sale of real estate not in use for county purposes](https://www.frixlaw.com/law-library/statutes/STATE_OR_T25_C275_S275.030.md)
- [ORS § 275.040 275.040 Conveyance pursuant to ORS 275.030](https://www.frixlaw.com/law-library/statutes/STATE_OR_T25_C275_S275.040.md)
- [ORS § 275.060 275.060 Authority to exchange lands offered for sale and not sold](https://www.frixlaw.com/law-library/statutes/STATE_OR_T25_C275_S275.060.md)
- [ORS § 275.070 275.070 Sale or donation to United States, state, government corporation or Indian tribe](https://www.frixlaw.com/law-library/statutes/STATE_OR_T25_C275_S275.070.md)
- [ORS § 275.080 275.080 Sale of county lands for public water supply purposes](https://www.frixlaw.com/law-library/statutes/STATE_OR_T25_C275_S275.080.md)
- [ORS § 275.088 275.088 Sale to certain county officers or employees of real property acquired by foreclosure of tax lien](https://www.frixlaw.com/law-library/statutes/STATE_OR_T25_C275_S275.088.md)
- [ORS § 275.090 275.090 Powers of county as to lands acquired on foreclosure of tax liens, or by exchange, devise or gift](https://www.frixlaw.com/law-library/statutes/STATE_OR_T25_C275_S275.090.md)
- [ORS § 275.105 275.105 Acquisition by county of 90 percent of the lots in a plat for taxes and purchase of remaining lots](https://www.frixlaw.com/law-library/statutes/STATE_OR_T25_C275_S275.105.md)
- [ORS § 275.110 275.110 Order to sell certain county lands](https://www.frixlaw.com/law-library/statutes/STATE_OR_T25_C275_S275.110.md)
- [ORS § 275.120 275.120 Sheriff’s notice of sale](https://www.frixlaw.com/law-library/statutes/STATE_OR_T25_C275_S275.120.md)
- [ORS § 275.130 275.130 Claims of municipal corporations against the land to be filed prior to sale](https://www.frixlaw.com/law-library/statutes/STATE_OR_T25_C275_S275.130.md)
- [ORS § 275.140 275.140 Time and place of sale](https://www.frixlaw.com/law-library/statutes/STATE_OR_T25_C275_S275.140.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OR_T25_C275_S275.105. Check the current official text before relying on it. Not legal advice.