When lien valid
The lien imposed by ORS 314.417 (Unpaid tax or withholding lien at time of assessment) shall not be valid as against any purchaser, holder of a security interest, mechanic’s lienor or judgment creditor until a warrant is issued and recorded under ORS 314.430 (Warrant for collection of taxes). [1971 c.215 §5; 1987 c.586 §40]
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.