# ORS § 312.010: 312.010 When real property subject to tax foreclosure

> Oregon · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C312_S312.010

## Section

- **Citation:** ORS § 312.010
- **Heading:** 312.010 When real property subject to tax foreclosure
- **Jurisdiction:** Oregon
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** OR Code / Title 29 / Chapter 312 / Section 312.010

## Text

(1) Except as otherwise provided by law, real property within this state is subject to foreclosure for delinquent taxes whenever three years have elapsed from the earliest date of delinquency of taxes levied and charged thereon.

(2) All special assessments, fees or other charges charged against the property subject to foreclosure which are due and unpaid for any year or years for which ad valorem taxes are delinquent and for which there is no other provision of law for their payment out of the foreclosure proceeding, shall be listed with the delinquent ad valorem taxes in the foreclosure proceedings and foreclosed and collected as a part of such proceedings in the same manner as the delinquent ad valorem taxes. In any event, if three years have elapsed since the special assessment, fee or charge has been placed on the tax roll for collection and the assessment, fee or charge remains unpaid, it may be included in the next foreclosure proceeding and foreclosed and collected as part of such proceeding. [Amended by 1965 c.344 §41]

Source: Section 312.010 — When real property subject to tax foreclosure; listing other charges with taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).

## Nearby sections

- [ORS § 312.005 312.005 “District attorney” described](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C312_S312.005.md)
- [ORS § 312.010 312.010 When real property subject to tax foreclosure](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C312_S312.010.md)
- [ORS § 312.020 312.020 Supervision by Department of Revenue](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C312_S312.020.md)
- [ORS § 312.030 312.030 Annual foreclosure list](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C312_S312.030.md)
- [ORS § 312.040 312.040 Notice of proceeding](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C312_S312.040.md)
- [ORS § 312.050 312.050 Instituting foreclosure proceedings](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C312_S312.050.md)
- [ORS § 312.060 312.060 Application for judgment foreclosing lien](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C312_S312.060.md)
- [ORS § 312.070 312.070 Answer and defense to application by person interested](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C312_S312.070.md)
- [ORS § 312.080 312.080 Summary hearing](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C312_S312.080.md)
- [ORS § 312.090 312.090 Judgment](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C312_S312.090.md)
- [ORS § 312.100 312.100 Order for sale of properties to county](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C312_S312.100.md)
- [ORS § 312.110 312.110 Removal of property from foreclosure proceedings](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C312_S312.110.md)
- [ORS § 312.120 312.120 Period during which property held by county](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C312_S312.120.md)
- [ORS § 312.122 312.122 Reduced redemption period when property subjected to waste or abandonment](https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C312_S312.122.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OR_T29_C312_S312.010. Check the current official text before relying on it. Not legal advice.