(1) Within two months after the day of delinquency of taxes of each year the tax collector shall prepare a list of all real properties then subject to foreclosure. The list shall be known as the foreclosure list and shall contain:

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(a) The names of the several persons appearing in the latest tax roll as the respective owners of tax-delinquent properties. If the owner of the property is an attorney, or a public safety officer, county juvenile department employee or civil code enforcement officer who has applied for an exemption under ORS § 192.345, the list shall state that the name of the owner is suppressed by law.

(b) A description of each such property as it appears in the latest tax roll.

(c) The year or years for which taxes are delinquent on each property.

(d) The principal amount of the delinquent taxes of each year and the amount of accrued and accruing interest thereon to the day of publication.

(2) Thereafter, and until judgment is obtained pursuant to ORS § 312.090, interest shall be charged and collected on each of the several amounts of taxes included in the foreclosure list at the rate provided in ORS § 311.505 (2). [Amended by 1975 c.704 § 5; 1979 c.703 § 11; 1987 c.311 § 3; 2007 c.687 § 4; 2015 c.313 § 3; 2019 c.61 § 3]