2017 ORS 275.240¹
Taxation of county lands sold under purchase agreement

Land sold under a purchase agreement in accordance with ORS 275.190 (Cash or installment sale) (1) is subject to taxation to the same extent as other privately owned real property. When a purchase agreement is canceled, as provided in ORS 275.220 (Procedure upon default or breach under land sale contract), the real property must be removed from taxation and all taxes then unpaid must be canceled. [Amended by 2005 c.243 §8]

Atty. Gen. Opinions

Prior owner’s purchasing right in “exchange” of foreclosed land, (1974) Vol 36, p 1142; exchange of land purchased with money from County Road Fund, (1982) Vol 42, p 271

1 Legislative Counsel Committee, CHAPTER 275—County Lands, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors275.­html (2017) (last ac­cessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 275, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano275.­html (2017) (last ac­cessed Mar. 30, 2018).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.