Oregon Statutes 92.095 – Payment of taxes, interest or penalties before subdivision or partition plat recorded
(1) A subdivision or partition plat may not be recorded unless all ad valorem taxes have been paid, including additional taxes, interest and penalties imposed on land disqualified for any special assessment and all special assessments, fees or other charges required by law to be placed upon the tax roll that have become a lien upon the land or that will become a lien during the tax year.
Terms Used In Oregon Statutes 92.095
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- Personal property: All property that is not real property.
(2) After July 1, and before the certification under ORS § 311.105 of any year, the subdivider or partitioner shall:
(a) If the exact amount of taxes, penalties, special assessments, fees and charges can be computed by the assessor, pay the amount to the tax collector. The assessor is authorized to levy and the tax collector is authorized to collect the amount.
(b) If the assessor is unable to compute the amount at the time, either:
(A) Pay the amount estimated by the assessor to be needed to pay the taxes, penalties, special assessments, fees and other charges to become due; or
(B) Deposit with the tax collector a bond or irrevocable letter of credit with a good and sufficient undertaking in an amount the assessor considers adequate to ensure payment of the taxes to become due. The bond or irrevocable letter of credit amount may not exceed twice the amount of the previous year’s taxes, special assessments, fees and other charges upon the land.
(3) Taxes paid or for which security is given under subsection (2)(a) or (b) of this section are entitled to the discount provided by ORS § 311.505.
(4) ORS § 311.370 applies to all taxes levied and collected under subsection (2) of this section, except that any deficiency constitutes a personal debt against the person subdividing or partitioning the land and not a lien against the land and must be collected as provided by law for the collection of personal property taxes.
(5) If a subdivision or partition plat is recorded, any additional taxes, interest or penalties imposed upon land disqualified for any special assessment become a lien upon the land on the day before the plat was recorded. [1965 c.393 § 2; 1973 c.696 § 17; 1979 c.350 § 3; 1981 c.804 § 69; 1983 c.462 § 1; 1989 c.772 § 14; 1991 c.331 § 23; 1991 c.459 § 336; 1993 c.19 § 1; 2005 c.399 § 11]