Wheeler County, OR tax sales

County offices

County notes

• •Wheeler County begins foreclosure on real property after taxes have been delinquent for three years. Unredeemed parcels are deeded to the county, and the County Court decides when to offer them for sale.
• •County-owned property is offered through the county's Public Surplus storefront, sold as-is, where-is, and the county may reject any and all bids.
• •For county-owned land sales, contact the Wheeler County Court, 401 Fourth St., P.O. Box 447, Fossil, OR 97830, (541) 763-2912, [email protected]. The Court meets the 1st and 3rd Wednesday at 10:00 am.
• •The Wheeler County Sheriff's Office, 701 Adams St., Fossil, (541) 763-4101, publishes a real property sale fee schedule; sheriff's execution and mortgage sales are not tax sales.

Oregon rules

Redemption

Redemption in Oregon runs before the public ever buys. After judgment the parcels are held by the county for two years from the date of the judgment of foreclosure, unless redeemed sooner, and the former owner keeps possession during that period unless waste is committed. At least one year before the period ends the tax collector mails a notice of expiration of redemption, and 10 to 30 days before it ends the tax collector publishes a general notice. Unredeemed parcels are then deeded to the county, and all rights of redemption terminate when the deed to the county is executed. A buyer at the county's later sale therefore takes property that is no longer subject to any redemption right. ORS 275.180 separately lets the county governing body sell a parcel back to the record owner or contract purchaser of record at any time, without notice, for the taxes and interest charged when the county acquired it plus six percent a year; that is a discretionary repurchase, not a redemption right.ORS 312.120 - two-year redemption period from the judgment; who may redeem; five percent penalty and feeORS 312.120Verified Sep 25, 2026

Deed deposit

No statewide deposit amount. ORS 275.110 leaves the conditions and terms of sale to the county governing body's order, and the notice of sale states them. Deposits, bidder registration, and accepted forms of payment therefore vary by county; read the county's notice of sale before the auction.ORS 312.520 (2025 c.475) - broker listing for former primary residences, high-bid auction at two-thirds of fair market value, second auction at taxes and costsORS 312.520Verified Sep 25, 2026

Surplus proceeds

Oregon now returns equity to the former owner. Under ORS 312.530 the surplus is the value of the property, which is the sale price at a broker or auction sale, less the county's allowable costs: the judgment and post-judgment interest, taxes that would have accrued through the sale, county maintenance and title costs, local improvement liens filed with the county, nuisance abatement costs, and reasonable foreclosure and disposition fees including legal, appraisal, commission, and auction fees. The county holds the gross proceeds in a separate interest-bearing account, determines the surplus within 60 days, gives the former owner an itemized accounting, and delivers the surplus to the State Treasurer as unclaimed property within 30 days of determining it. The former owner, or heirs and certain successors, claim it from the State Treasurer; a creditor with a valid lien or debt may also claim against it. These rules apply to claims where the owner received the ORS 312.125 notice on or after May 25, 2023.ORS 312.530 (2025 c.475) - surplus is the property value less allowable county costsORS 312.530Verified Sep 25, 2026

Governing statute

ORS Chapter 312ORS Chapter 312 - Foreclosure of Property Tax Liens (2025 edition, chapter page)ORS Chapter 312Verified Sep 25, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

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