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Tax Sale Atlas

Oregon tax sales

Oregon tax sale statutes

Oregon tax sales run on 16 statutory citations, starting with ORS Chapter 312. Tax Sale Atlas holds this for all 36 Oregon counties, checked Sep 25, 2026.

These are the Oregon statutes that decide how tax lien certificates and tax deeds are sold. Each links to the official text so you can read the exact language before you rely on it.

The governing law

Oregon is a tax deed state that sells no tax lien certificates. Once three years have passed from the earliest delinquency, the county tax collector, with the district attorney, brings one in rem foreclosure proceeding a year in circuit court against every parcel on the foreclosure list. The court enters judgment and orders the parcels sold directly to the county, not to investors. The owner and lienholders then have two years from the judgment to redeem. Parcels still unredeemed are deeded to the county, and only then can an investor buy, when the county disposes of the property under ORS 312.520 and ORS chapter 275: former primary residences are listed with a real estate broker, and other parcels go to a public high-bid auction with a minimum bid of two-thirds of fair market value. Any surplus over the county's allowable costs goes to the former owner through the State Treasurer.

Want the mechanics in plain English instead of statute numbers? See how to buy in Oregon, the redemption period, and the full Oregon walkthrough.

Statute citations verified Sep 25, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

See how the law plays out by county

Statutes are statewide, but sale calendars and platforms are set county by county.

All Oregon countiesHow to buy, step by step