Oregon § 312.360 Tax sales to counties or other public corporations validated; effect of omissions or defects

Oregon Statutes

§ 312.360 — Tax sales to counties or other public corporations validated; effect of omissions or defects

Oregon § 312.360

Vol.8

Title 29Revenue and Taxation

Ch. 312Foreclosure of Property Tax Liens

This text of Oregon § 312.360 (Tax sales to counties or other public corporations validated; effect of omissions or defects) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 312.360 (2026).

Text

(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 owner of the land sold has been actually misled by the irregularities, omissions or defects to the injury of the record owner.

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(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 owner of the land sold has been actually misled by the irregularities, omissions or defects to the injury of the record owner.